The following information summarizes the activities in the Sewing Department for the month of October.

Beginning inventory $????$ units

Started and completed $68,000$ units

Ending inventory $16,000$ units, $40\%$ complete

Assume that the company uses the weighted average method and that during October, the equivalent units completed with respect to materials is $92,000,$ and the equivalent units completed with respect to conversion costs is $82,400.$

What was the beginning inventory?