8-10 Help Save & E The Marshall Company has a process casting 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 68,000 units were started: 6,800 of these were still in process at the end of September and were 35 finished. The equivalent units of material in September were: Multiple Choice 54,400 6120 O 54,400 02:22:35 61.200 65.280 68,000