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 Saimon Percent Completed Materials Conversion Work-in-process inventory - June 11,600 91.81 Work-in-process itwentory- June 302,9006141 Started processing during June 7,900 Total equivalent units for conversion under the FIFO method are calculated to be: 7,625 equivalent units. 8,383 equivalent units. 6,493 equivalent units. 7,442 equivalent units. 6.661 equivalent units