Salmont Corporation uses the FIFO method in its process costing system. The company reported 32,000 equivalent units of production for materials last month. The company's beginning work in process inventory consisted of 9,500 units, 30% complete with respect to materials. The ending work in process inventory consisted of 7,500 units, 60% complete with respect to materials. The number of units started during the month was: Multiple Choice 30,500 units 28.350 units 32,850 units O 30,350 units O