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 $12,4009677$

Work$-$in$-$process inventory $$ June $303,7005839$

Started processing during June $8,700$

Total equivalent units for materials under the FIFO method are calculated to be:

Multiple Choice

$7,396$ equivalent units.

$8,764$ equivalent units.

$8,843$ equivalent units.

$9,546$ equivalent units.

$7,242$ equivalent units.