The Townson Manufacturing Company has gathered the following information for the month of September 8,100 units in the beginning Work In Process Inventory (90% complete as to materials V3 complete with respect to the conversion costs 67,000 units were started into production . 57,000 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 materials in the month of September assuming Towson uses weighted average process costing? O 75,100 74.290 67,810 59.700 O