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:

	Tons of King Salmon	Percent Completed
		Materials	Conversion
Work-in-process inventory June 1	3,200	89	82
Work-in-process inventory June 30	4,500	63	44
Started processing during June	9,400

Total equivalent units for materials under the weighted-average method are calculated to be:

Multiple Choice

• 8,039 equivalent units.

• 10,647 equivalent units.

• 10,935 equivalent units.

• 7,887 equivalent units.

• 10,080 equivalent units.