TB MC Qu. 8-41 (Algo) The Townson Manufacturing Company... The Townson Manufacturing Company has gathered the following information for the month of September 7,200 units in the beginning Work-in-Process Inventory (75% complete as to materials, 1/3 complete with respect to the conversion costs) . 72,000 units were started Into production. 55.200 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 Save & Exit What are the equivalent units of production (EUPS) for the conversion costs in the month of September assuming Townson uses weighted average process costing? B