Answer:
The answer is "22700 units"
Explanation:
[tex]\text{Processed work} =5100\\\\\text{Outer Transfers} =24800\\\\\text{Process in the ending work} =3000\\\\\text{The amount started units \ :}[/tex]
[tex]=24800+3000-5100\\\\=27800-5100\\\\=22700 \ units[/tex]