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: Beginning inventory units (80% complete) Units started Ending inventory units (20% complete) Weighted Average 6,000 O none of the above 4,000 8,000 4,800 FIFO 3,000 2,000 The Finishing Department adds materials at the point where processing is 50 percent complete. The equivalent units for materials in the Finishing Department is 8,000 Forming 3,200 1,000 8,000 3,000 Finishing 2,000 4,000 Packing 3,000 1,000