Frost, Incorporated is a service firm that uses process costing. The firm worked on a total of $2,800$ cases this month, $1,400$ of which were completed during the period. The remaining cases were $40\%$ complete. The firm incurred $$195,000$ in direct labor and overhead costs during the period, and had $$5,400$ in direct labor and overhead costs infbeginning inventory. Using the weighted$-$average method, what was the total number of equivalent units for the month?

Multiple Choice

$13,000$

$2,520$

$2,800$

$1,960$