The Townson Manufacturing Company has gathered the following information for the month of September 10,500 units in the beginning Work-in-Process Inventory (75% complete as to materials. 13 complete with respect to the conversion costs) 105,000 units were started into production, 69,500 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 the conversion costs in the month of September assuming Towsones weighted average process costing? Multiple Choice 100,500 EUPS