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, $\frac{1}{3}$ 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 $\frac{3}{8}$ 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?