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

8,700 units in the beginning Work-in-Process Inventory (75% complete as to materials, 1/3 complete with respect to the conversion costs).

87,000 units were started into production.

61,700 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

86,100 EUPs

74,450 EUPs

72,000 EUPs

82,200 EUPs