Medina Corp. had the following information available for the year:

Beginning inventory of goods in process (40% complete, $1,100) 200 units

Ending inventory of goods in process (80% complete) 400 units

Total units started during the year 3,200 units

1. FIFO equivalent units of production for the year are:

• 3,320 units.
• 3,520 units.
• 3,200 units
• 3000 units.

2. The number of units transferred to finished goods during the year is:

• 3,400 units.
• 3,160 units.
• 3,000 units.
• 3,200 units.