Rectangle Corporation ended January with 7,000 units of work-in-process that were 35% complete as to labor. On February 28th, work-in-process consisted of 5,000 that were 65% complete as to labor. The equivalent units for labor was 27,000. How many units did Rectangle actually start in February assuming that they used the FIFO method of process costing? Multiple Choice 24.200 units 31,200 units 26.200 units 27,000 units