Salmont Corporation uses the FIFO method in its process costing system. The company reported 29,000 equivalent units of production for materials last month. The company's beginning work in process inventory consisted of 8,000 units, 30% complete with respect to materials. The ending work in process inventory consisted of 6,000 units, 60% complete with respect to materials. The number of units started during the month was: Multiple Choice 29,400 units 27800 units 25.800 units 27800 units