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

• 11,100 units in the beginning Work-in-Process Inventory (80% complete as to materials, 1/3 complete with respect to the conversion costs).
• 77,000 units were started into production.
• 67,000 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

• 70,700 EUPs

• 85,880 EUPs

• 88,100 EUPs

• 79,220 EUPs