The Fremont Company uses the weighted-average method in its process costing system. The company recorded 48,500 equivalent units for conversion costs for November in a particular department. There were 7,900 units in the ending work-in-process inventory on November 30, 75% complete with respect to conversion costs. The November 1 work-in-process inventory consisted of 9,900 units, 50% complete with respect to conversion costs. A total of 44,000 units were completed and transferred out of the department during the month. The number of units started during November in the department was:

42,000 units.

43,120 units.

39,050 units.

46,000 units.