South Corporation uses a FIFO process costing system in which all direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Beginning inventory for January consisted of 9,500 units that were 40% completed. During January, 27,000 units were started into the process. On January 31, the inventory consisted of 2,200 units that were 70% completed. How many units were started and completed during the period?

24,800

25,800

26,300

26,800