In the second quarter of its operation, Ding Dong Company has a beginning Work-in-Progress (WIP) Inventory of 700 units that were 100% complete for Direct Materials (DM) and 40% complete for Conversion Costs (CC). During the period, the company started 3,300 new units and a total of 3,000 units were completed and removed from WIP Inventory. At the end of the period, they had 1,000 units in ending inventory that were 100% complete with respect to Direct Materials and 60% complete with respect to Conversion Costs. If the company follows the Weighted-Average method of costing, then find the total equivalent units of Conversion Costs for the second quarter. 4,400 units 3,000 units O 2,600 units 3,600 units