Acme Company uses a process costing system. For the month of December, the equivalent units of production for conversion costs are 28,500 units. Beginning work in process inventory consisted of 8,000 units, which were 60% complete with respect to conversion costs. Ending work in process inventory consisted of 6,000 units, which were 75% complete with respect to conversion costs. How many units were started during the month of December? 22,000 units 24,000 units 25,500 units 27,600 units