HiFiber produces fiber$-$optic cable and uses the FIFO method of process costing. Direct materials are added at the beginning of production and conversion costs are incurred uniformly during production. In October, HiFiber had $2,000$ units in beginning work$-$in$-$process that were $10$ percent complete with respect to conversion costs. HiFiber completed $86,000$ units during October, and there were $10,000$ units in ending work$-$in$-$process inventory $(25$ percent complete for the conversion costs$)$ at the end of October. HiFiber reported the following cost information for OCtober production. How many units were started in October? What is the total production cost for a unit produced in October? What are the total costs transferred out of production? What is the total cost of ending work$-$in$-$process inventory?