The TOBB Company uses the weighted-average method in its process costing system. The company recorded 31,500 equivalent units for conversion costs for November in a particular department. There were 6,200 units in the ending work-in-process inventory on November 30, 75% complete with respect to conversion costs. The November 1 work-in-process inventory consisted of 8,200 units, 50% complete with respect to conversion costs. A total of 27,000 units were completed and transferred out of the department during the month. The number of units started during November in the department was: