Acme Company uses process costing and has only one processing department. During the current month, the total equivalent units of production for conversion costs is $47,500$ units. Beginning work in process inventory includes $20,000$ units that are $60\%$ complete with respect to conversion costs. Ending work in process inventory includes $10,000$ units that are $75\%$ complete with respect to conversion costs. How many units were started into production during the month?

$27,500$ units

$30,000$ units

$35,000$ units

$47,500$ units