The Townson Manufacturing Company has gathered the following information for the month of September:

• 8,100 units in the beginning Work-in-Process Inventory (75% complete as to materials, 1/3 complete with respect to the conversion costs).
• 81,000 units were started into production.
• 59,100 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 (EUPs) for the conversion costs in the month of September assuming Townson uses weighted-average process costing?

Multiple Choice

• 81,300 EUPs

• 70,350 EUPs

• 77,600 EUPs

• 68,000 EUPs