Square Deal Company Makes Carpenter’s Squares and Uses a Process

Square Deal Company makes carpenter’s squares and uses a process costing system. There is no spoilage. Manufacturing goes through three departments: Forming, Finishing, and Packing. Unit data for these departments are given below:
$\begin{array}{lrrr}&\text { Forming } & \text { Finishing } &\text { Packing }\\\text { Beginning inventory units } & & \\\quad(80 \% \text { complete) } & 1,000 & 2,000 & 3,000 \\\text { Units started } & 8,000 & ? & ? \\\text { Ending inventory units } & & & \\\quad(20 \% \text { complete) } & 3,000 & 4,000 & 1,000\end{array}$
The Finishing Department adds materials at the point where processing is 50 percent complete.
-Refer to the figure.What are the equivalent units for materials in the Finishing Department? $\text { Weighted Average } \quad \quad \quad \text { FIFO }$

A) 4,000 2,000
B) 4,800 3,200
C) 6,000 3,000
D) 8,000 8,000