Salter Corporation uses the FIFO method in its process costing system. The company reported 28,000 equivalent units for materials last month. The company's beginning work in process inventory consisted of 7,500 units, 40% complete with respect to materials. The ending work in process inventory consisted of 5,500 units, 70% complete with respect to materials. The number of units started during the month was: 29,000 units 25,800 units 25,150 units 27,150 units