Peterson Company uses the weighted average method in its process costing system. The company recorded 29,500 equivalent units for conversion costs for June in a particular department. There were 6,000 units in the ending work in process inventory on June 30, 75% complete with respect to conversion costs. The Juno 1 work in process inventory consisted of 8,000 units, 50% complete with respect to conversion costs. A total of 25,000 units were completed and transferred out of the department during the month. The number of units started during June in the department was: 24,500 units 27,000 units 23,000 units 21,000 units