2) Jersey Corporation has a process costing system in which it uses the weighted average method. The equivalent units for conversion costs for the month were 47,500 units. The beginning work in process inventory consisted of 15,000 units, 60% complete with respect to conversion costs. The ending work in process inventory consisted of 10,000 units, 75% complete with respect to conversion costs. The number of units started during the month was: A) 25,000 units 34,000 units 35,000 units 40,000 units