Salmont Corporation usos the FIFO method in its process costing system. The company reported 39.000 equivalent units of production for materials last month. The company's beginning work in process inventory consisted of 8,000 units, 35% complete with respect to materials. The ending work in process inventory consisted of 6,000 units, 65% complete with respect to materials. The number of units started during the month was: Mumiple Choite 39.900 units 37,900 units m,200 unts 35000 unts