Katutura Feedstuffs Ltd operates several production processes involving the mixing of ingredients to produce bulk animal feedstuffs. One such product is mixed in two separate process operations. In Process 2, costs transferred from Process 1 and cost of opening work-in-progress amount to N$94,000 and N$1,500, respectively. Raw materials costs of N$24,000 and conversion costs of N$315,000 were incurred during the period in Process 2. In Process 2, the opening work-in-progress was 600 units, which were 80 per cent complete in respect of materials, and 70 per cent complete in respect of conversion costs. During the period, 56,000 units were received from Process 1 and 55,800 units were completed in Process 2. In addition, in Process 2 the closing work-in-progress was 800 units, which were 100% complete on materials and 70% complete on conversion costs, respectively. The firm uses the FIFO method to value the output from the process.

Calculate the number of equivalent units completed in Process 2, in respect of conversion costs.

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Round-off your final answer to the nearest whole number.

Enter numerical answer with no spaces. For example: 1000