The Reliant Company uses the weighted-average method in its process costing system.

• The December 1 work in process inventory in a particular department consisted of 16,000 units, which were 75% complete with respect to conversion costs.
• The company recorded 56,000 equivalent units of production for conversion costs for December in that department.
• There were 12,000 units in that department's ending work in process inventory on December 31, which were 50% complete with respect to conversion costs.
• A total of 50,000 units were completed and transferred out of the department during the month.

The number of units started during December in the department was:

	a.	46,000 units
	b.	54,000 units
	c.	42,000 units
	d.	29,000 units.