A freshly started company has given the following details for a particular process: There was no beginning Work-in-Progress (WIP) Inventory. The Company works an 8 hour day and one batch takes 6 hours of processing. One batch of 750 units was begun two hours before the plant closed for the day. If conversion Costs (CC) are incurred evenly throughout the process, what are the equivalent units for conversion costs in the ending WIP Inventory. 1,000 units 250 units 5,000 units 750 units