The Following Information Is Provided by Abbott Corporation The Units in Ending WIP Inventory Were 80% Complete for |

The following information is provided by Abbott Corporation: $$\begin{array} { | l | r | } \hline \text { WIP inventory, January 1 } & \text { 0 units } \\\hline \text { Units started } & 12,000 \\\hline \begin{array} { l } \text { Units completed and } \\\text { transferred out }\end{array} & 8,000 \\\hline \text { WIP inventory, December 31 } & 4,000 \\\hline \text { Direct materials } & \$ 26,700 \\\hline \text { Direct labor } & \$ 15,400 \\\hline \text { Manufacturing overhead } & \$ 9,000 \\\hline\end{array}$$ The units in ending WIP inventory were 80% complete for materials and 40% complete for conversion costs.
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What are the total equivalent units for direct materials?

A) 4,000
B) 3,200
C) 11,200
D) 12,000