The Nichols Company uses the weighted-average method in its process costing system. The company recorded 29,500 equipment units for conservation costs for November in a particular department. There were 6,000 units in the ending work in process inventory on November 30, 75% complete with respect to conservation costs. The November 1 work in process inventory consisted of 8,000 units, 50% complete with respect to conservation costs. A total of 25,000 units were completed and transferred out of the department during the month. The number of units started during November in the department was:

A. 23,000 units

B. 24,500 units

C. 27,000 units

D. 21,000 units