The Townson Manufacturing Company has gathered the following information for the month of September: 9,300 units in the beginning Work-in-Process Inventory (80% complete as to materials, 1/3 complete with respect to the conversion costs). .71,000 units were started into production. 61,000 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 (EUPS) for materials in the month of September assuming Townson uses weighted-average process costing? Multiple Choice 64,100 EUPS 78,440 EUPS 80,300 EUPS 72,860 EUPS