Give only the physical description information for the materials on each of the multiple records and not for the entire collection.  Record the entire scope of the collection in a note on each of the records.

Record 1:

300 ## $a 82 film reels : $b sd., b&w ; $c 16 mm. $3 viewing print.

Record 2:

300 ## $a 57 film reels : $b sd., b&w ; $c 16 mm. $3 viewing print.

Both records:

500 ## $a There are a total of 139 viewing prints in this collection.

See also:

Appendix C7.  Cataloging divided into more than one record

Appendix C:  Collection-Level Cataloging