5. The Wisco Company has a process cost system. All matenals are added the beginning of September, there were no units of product in process. Dunr started, 5,450 of these were still in process at the end of September and were 60% finished. The equivalent units of material in September were: process is first begun. At 54,500 units were O 49.050 O 43,600 O 54500 O 52.320 O Type here to search 4 6