Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department started work onmodels. During the month, the company completedmodels, and transferred them to the Distribution Department. The company ended the month with2,500 models in ending inventory. There were3,500models in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is being followed. Beginning work in process was 30% complete to conversion costs, while ending work in process was 50% complete to conversion costs.

Beginning inventory:

Direct materials costs$19,300

Conversion costs$11,700

Manufacturing costs added during the accounting period:

Direct materials costs$70,500

Conversion costs$240,500

How many of the units were started and completed during October?