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 4.000 units in he ending work in process inventory on November 3 0 which were 60% compete with respectto conversion costs The November work in process inventory consisted ons o units hich 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: Multiple Choice 22,000 units 17,000 units 26,000 units 21,000 units