Paddie's Irish Brew Co manufactures Irish beer and stout that passes through two processes: mixing and bottling. In the mixing department all ingredients are added at commencement and conversion costs are 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 (55% complete) 4,000 Direct materials $32,000 Direct labour $31,000 Overhead $18,000 During March, 35,000 units were completed and transferred to the bottling department. The following costs were incurred by the mixing department during March: Direct materials Direct labour Overhead $80,000 $162,000 $60,000 On March 31, 7,000 units that were 12% complete remained in Mixing. For Paddie's Irish Brew Co, using the weighted average method, calculate how many units were commenced in the mixing department during March