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

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Accounting

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, 13 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 38 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?
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