Chemet manufactures chemicals in a continuous process. The company combines various materials in a machine at the beginning of the process, and conversion costs are added evenly during the process. Occasionally, the chemical reactions among the materials do not work as expected and the output is spoiled.

Normal spoilage is $4\%$ of good units that pass inspection. The following information pertains to March $2020$:

  

Beginning inventory: $2,500$ units $(100\%$ complete for materials; $25\%$ complete for conversion costs$)$

Units started: $30,000$

Units in ending work in process: $2,100(100\%$ complete for materials; $70\%$ complete for conversion costs$)$

Chemet had $1,900$ spoiled units in March $2020.$

Calculate the units to account for, then calculate the units accounted for.