Carpenter Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 2,400 units. The costs and percentage completion of these units in beginning inventory were: Particulars – Cost – Percent Complete Materials costs -$ 7,000 – 60% Conversion costs – $ 10,300 -55% A total of 10,500 units were started and 8,900 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Particulars – Cost Materials costs -$ 96,800 Conversion costs -$ 171,000 The ending inventory was 85% complete with respect to materials and 70% complete with respect to conversion costs. How many units are in ending work in process inventory in the first processing department at the end of the month?