Douthit Corporation has a process costing system in which it uses the weighted$-$average method. The equivalent

units for conversion costs for the month were $47,500$ units. The beginning work in process inventory consisted

of $15,000$ units, $60\%$ complete with respect to conversion costs. The ending work in process inventory consisted

of $10,000$ units, $75\%$ complete with respect to conversion costs. The number of units started during the month

was:

a$.25,000$ units

b$.34,000$ units

c$.35,000$ units

d$.40,000$ units