Everlast Inc. had 12,000 units in WIP Inventory at December 1 that were 70% complete with respect to direct labor and overhead. During December, 40,000 units were completed. On December 31, the 14,000 units in WIP Inventory were 30% complete as to direct labor and overhead. Direct materials are added at the beginning of the process. How many units were started during December? 32,000 66,000 38.000 42,000