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 1,500 90 80 Work-in-process inventory June 30 2,800 60 40 Started processing during June 7,800 Total equivalent units for materials under the FIFO method are calculated to be: Multiple Choice 6,830 equivalent units. 7,140 equivalent units. 7,620 equivalent units. 6,980 equivalent units. 8,180 equivalent units