Question: Salter Corporation uses the FIFO method in its process costing system. The company reported 30,000 equivalent units for materials last month. The company's beginning work

Salter Corporation uses the FIFO method in its process costing system. The company reported 30,000 equivalent units for materials last month. The company's beginning work in process inventory consisted of 8,500 units, 35% complete with respect to materials. The ending work in process inventory consisted of 6,500 units, 65% complete with respect to materials. The number of units started during the month was:

A. 28,750 units

B. 26,750 units

C. 28,050 units

D. 30,975 units

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