3. The Packaging Department is the final processing department in Hector Manufacturing. which uses process costing. During March, 5,100 units were transferred into the Packaging Department from the Finishing Department and 4,700 units were transferred out to Finished Goods. There were 900 units in ending inventory in the Packaging Department. How many equivalent units are used to calculate the cost per equivalent unit for transferred-in costs in the Packaging Department? A) 4,700 units B) 5,600 units C) 5,200 units D) 5,100 units