Thomas Martinez Manufacturing & Co, uses the weighted-average method in its process costing system. The company recorded 127.750 equivalent units for conversion costs for June in a particular department. There were 40,000 units count in the ending work in process inventory on June 30, 55% complete concerning conversion costs. The June 1 work in process inventory consisted of 35,000 units, 70% complete with respect to conversion costs. 105,750 units were completed and transferred out of the department during the month. Determine the number of units started into production during June in the department