Salter Corporation uses the FIFO method in its process costing system. The company reported 30,000 equivalent units for materials last month. The company's beginning work in process inventory consisted of 8,500 units, 35% complete with respect to materials. The ending work in process inventory consisted of 6,500 units, 65% complete with respect to materials. The number of units started during the month was:

30,975 units

28,750 units

26,750 units

28,050 units