At the beginning of the month, the Forming Department of Martin Manufacturing had 26,000 units in inventory, 30% complete as to materials, and 15% complete as to conversion. During the month the department started 92,000 units and transferred 94,000 units to the next manufacturing department. At the end of the month, the department had 24,000 units in inventory, 90% complete as to materials and 60% complete as to conversion. How many units did the Forming Department start and complete in the current month?