Siruation Three 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 (EU) for materials in the month of September assuming Townson uses weighted-average process costing? 4. 61,500 B. 66,000 C. 52,000 D. 61,500