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 unit of product in process. During September 62,000 units were started; 6,200 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:

a. 59,520

b. 49,600

c. 53,320

d. 62,000