The Nicholas company use the weighted average method in its process costing system. The company recorded 29,500 equivalent units of production for conversion cost for November in a particular department. There are 6000 units in the ending work in process inventory on November 30 75% complete with respect to the conversion cost. The November one work in process inventory contained 8000 units 50% complete with respect to conversion cost. A total of 25,000 units were completed and transferred out of the department during the month. What were the number of units started during November in the department?

a) 24,500 units

b) 23,000 units

c) 27,000 units

d) 21,000 units