The Townson Manufacturing Company has gathered the following Information for the month of September: 7,800 units in the beginning Work-In-Process Inventory (90% complete as to materials, 1/3 complete with respect to the conversion costs). 66,000 units were started into production. 56,000 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 58,600 EUPS 66,780 EUPS 73,800 EUPS 73,020 EUPS