The Werner Corporation uses the weighted$-$average method in its process costing system. The company recorded $24,400$ equivalent units for conversion costs for November in a particular department. There were $6,000$ units in the ending work in process inventory on November $30$ which were $60\%$ complete with respect to conversion costs. The November $1$ work in process inventory consisted of $5,000$ units which were $40\%$ complete with respect to conversion costs. A total of $22,000$ units were completed and transferred out of the department during the month. The number of units started during November in the department was:

A$)22,000$ units

B$)17,000$ units

C$)26,000$ units

D$)21,000$ units

Lap Corporation uses the weighted$-$average method in its process costing system. The beginning work in process inventory in a particular department consisted of $80,000$ units, $100\%$ complete with respect to materials and $25\%$ complete with respect to conversion costs. The total dollar value of this inventory was $$226,000.$ During the month, $150,000$ units were transferred out of the department. The costs per equivalent unit for the month were $$2\mathrm{.}00$ for materials and $$3\mathrm{.}50$ for conversion costs. The cost of the units completed and transferred out of the department was:

A$)$ $$681,000$

B$)$ $$765,000$

C$)$ $$821,000$

D$)$ $$825,000$