The Townson Manufacturing Company has gathered the following information for the

month of September:

6,000 units in the beginning Work-in-Process Inventory (75% complete as to materials,

1/3 complete with respect to the conversion costs)

60,000 units were started into production

50,000 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 (EUP) for the conversion costs in the month

of September assuming Townson uses weighted-average process costing?

26)

A) 64,500 B) 61,500 C) 54,000 D) 56,000