Salmont Corporation uses the first-in, first-out method in its process costing system. The company reported 38,000 equivalent units of production for materials last month. The company's beginning work in process inventory consisted of 7,500 units, 30% complete with respect to materials. The ending work in process inventory consisted of 5,500 units, 60% complete with respect to materials. The number of units started during the month was:

Multiple Choice:

a) 38,250 units

b) 36,900 units

c) 34,950 units

d) 36,950 units