The Fremont Company uses the weighted-average method in its process costing system. The company recorded 49,500 equivalent units for conversion costs for November in a particular department. There were 8,000 units in the ending work-in-process inventory on November 30, 80% complete with respect to conversion costs. The November 1 work-in-process inventory consisted of 10,000 units, 50% complete with respect to conversion costs. A total of 45,000 units were completed and transferred out of the department during the month. The number of units started during November in the department was:

Multiple Choice

• 47,000 units.

• 44,100 units.

• 43,000 units.

• 40,000 units.