throughout.

$\backslash$table$[[$Where do the units come from?,Where do the units go$?,$Equivalent Units$],[\backslash$table$[[\%$ in$],[$September$]],\backslash$table$[[$Direct$],[$Material$]],\backslash$table$[[\%$ in$],[$September$]],\backslash$table$[[$Conversion$],[$Costs$]]],[,,$Complete$/$Transferred$,,,,,],[$Beginning Inventory,$0x,$Beginning Inventory,$0,0\%vv,0,30\%vv,0],[$Started$,0,$Started and Completed,$55,000vv,100\%vv,55,000,100\%vv,55,000],[,$Ending Inventory,$5,000vv,100\%vv,5,000,80\%vv,4,000],[$Total$,0,$Total,$60,000,,60,000,,59,000]]$