The Barker Company uses the weighted-average method in its process costing system. The company recorded 54,800 equivalent units for conversion costs...

The Barker Company uses the weighted-average method in its process costing system. The company recorded 54,800 equivalent units for conversion costs for December in a particular department. There were 9,000 units in the ending work-in-process inventory on December 31, 80% complete with respect to conversion costs. The December 1 work-in-process inventory consisted of 12,000 units, 40% complete with respect to conversion costs. A total of 38,000 units were completed and transferred out of the department during the month. What was the number of units started during December in the department?

A. 35,000

B. 31,000

C. 59,000

D. 26,000