Paddie's Irish Brew Co manufactures Irish beer and stout that passes through two processes: mixing and bottling.In the mixing departmentall ingredients are added at commencement and conversion costsare incurred uniformly during the process.Data for the mixing department for the month of March follows:

Work in process costs as at March 1:

Units (42% complete)

8,000

Direct materials

$39,000

Direct labour

$47,000

Overhead

$17,000

During March, 43,000 units were completed and transferred to the bottling department. The following costs were incurred by the mixing department during March:

Direct materials

$84,000

Direct labour

$142,000

Overhead

$47,000

On March 31, 5,000 units that were 67% complete remained in Mixing.

For Paddie's Irish Brew Co,using the weighted average method,calculate how many units were commencedin the mixing departmentduring March.