Salmont Corporation uses the FIFO method in its process costing system. The company reported 41,000 equivalent units of production for materials last month. The company's beginning work in process inventory consisted of 9,000 units, 30% complete with respect to materials. The ending work in process inventory consisted of 7,000 units, 60% complete with respect to materials. The number of units started during the month was: Multiple Choice 39,600 units 41,700 units 37,500 units 39,500 units