The Chart Company has a process costing system. All materials are added when the process is first begun. At the beginning of September, there were no units of product in process. During September 53,000 units were started: 5,300 of these were still in process at the end of September and were 3/5 finished. The equivalent units for the conversion costs in September were Mumtole Choice O 53,000 O 42400 O 50 880 O 45.500