Hook Bait Incorporated processes king salmon for various distributors. Two departments are involved - processing and packaging. Data relating to tons of king salmon processed in the processing department during June 2020 are provided below: Work-in-process inventory June 1 Work-in-process inventory June 30 Started processing during June Tons of King Salmon Percent Completed Materials Conversion 3,500 95 90 4,800 9,700 70 51 Total equivalent units for materials under the weighted-average method are calculated to be: Multiple Choice 8,425 equivalent units. 11,760 equivalent units.