The Townson Manufacturing Company has gathered the following information for the month of September: 10,200 units in the beginning Work-in-Process Inventory (80% complete as to materials, 1/3 complete with respect to the conversion costs). 74,000 units were started into production 64,000 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 Multiple choice 84,200 EUPs 82,160 EUPs 76,040 EUPS 67,400 EUPS