Collins Chemicals produces a compound through two processes. For its first process for a particulaperiod, Collins had an opening work-in-process (WIP) inventory of 100 units half competed. 2300units were completed and transferred to the next process. The closing WIP inventory was 400 unit.three-quarters of the way through the process. Materials are added at the beginning of the processand conversion costs are incurred uniformly. How many equivalent units are to be accounted forwith respect to conversion in