[Solved] Salmont Corporation uses the first-in, first-out method in its process costing system. The company reported 40,000equivalent units of production for materials last month. The company's beginning work in process inventory consisted of 8,500 units, 40% complete with respect to materials. The ending work in process inventory consisted of 6,500 units, 70% complete with respect to materials. The number of units started during the month was: A) 41,400 units B) 37,400 units C) 36,850 units D) 38,850 units Sinoatrial Node: A group of cells in the right atrium of the heart that initiates the electrical impulses determining the heart rate, often called the heart's natural pacemaker. Atherosclerotic Changes: Alterations in blood vessels characterized by the accumulation of fatty deposits along their inner walls. Internal Bleeding: Bleeding within the body that can result from injury or illness, potentially leading to serious health complications without immediate treatment. Perfusion: The passage of fluid through the circulatory system or lymphatic system to an organ or a tissue.