The Round Table Company Makes Carpenter's Squares and Uses a Process

The Round Table 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: $\begin{array}{lrrr}&\text { Forming } & \text { Finishing } & \text { Packing }\\\text { Beginning inventory units } & & & \\(80 \% \text { complete) } & 1,000 & 2,000 & 3,000 \\\text { Units started } & 8,000 & ? & ? \\\text { Ending inventory units } & & & \\(20 \% \text { complete) } & 3,000 & 4,000 & 1,000\end{array}$

The Finishing Department adds materials at the point where processing is 50 percent complete. The equivalent units for materi al s in the Finishing Department is
$\begin{array}{cr}\text { Weighted Average } & \text { FIFO } \\\text { a. } 4,000 & 2,000 \\\text { b. } 4,800 & 3,200 \\\text { c. } 6,000 & 3,000 \\\text { d. } 8,000 & 8,000\end{array}$
E)none of the above