The Werner Corporation Uses the Weighted-Average Method in Its Process

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