XYZ Company operates two departments, the assembly department and the finishing department, and employs a weighted average process costing system. During June, the assembly department reported the following information: units % complete DM % complete conversion work in process, June 1 35,000 62% 47% units completed during June 62,000 work in process, June 30 ? 26% 19% The cost of beginning work in process and the costs added during June were as follows: DM Conversion work in process, June 1 $36,106 $117,389 costs added during June ? 452,485 For June, XYZ Company reported a conversion unit cost of $7.40 and the work in process account balance at June 30 was calculated to be $248,692. Calculate the number of units XYZ Company started work on during June.