QUESTION 1 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 total equivalent units of production (EUPs) for materials in the month of September