[Fact Pattern #3] The following data are for the period March 1 through March 31: % Complete Units Beginning work-in-process 40% 3,000 Completed in March 100% 24,000 Ending work-in-process 30% ? Materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout. Under the weighted average method, March EUP for conversion costs equaled 27,000 [11] (Refer to Fact Pattern #3) How many units were started in March? A) 21,000 B) 24,000 C) 31,000 D) 35,000