The Humber Company uses a process costing system. During the current period, 2,600 units were started, and 1,800 units were completed and transferred out. Ending units were 70% complete for materials and 35% complete for conversion costs. Direct materials costs added were $32,500 and conversion costs added were $31,400. There was no beginning WIP inventory and conversion costs are added evenly throughout the process. At the end of the period, what are the total equivalent units for direct materials? 1,340 2,360 1,200 2,600