4. The Townson Manufacturing Company has gathered the following information for the month of September: . 6,000 units in the beginning Work-in-Process Inventory (75% complete as to materials, 1/3 complete with respect to the conversion costs). .60,000 units were started into production. 50,000 units were completed and transferred to the next department. The ending Work-in-Process Inventory is complete as to materials but only 3/8 complete with respect to conversion costs. What are the equivalent units of production (EUP) for materials in the month of September assuming Townson uses weighted-average process costing? A. 52,000 B. 64,500 C. 66,000 D. 61,500