Salmont Corporation uses the FIFO method in its process costing system. The company reported 35,000 equivalent units of production for materials ast month. The company's beginning work in process inventory consisted of 6,000 units, 30% complete with respect to materials. The ending work in orocess inventory consisted of 4,000 units, 60% complete with respect to materials. The number of units started during the month was: Multiple Choice 32,400 units 34,400 units 34,800 units 34,200 units