The Townson Manufacturing Company Has Gathered the Following Information for the Month

Multiple Choice

The Townson Manufacturing Company has gathered the following information for the month of September:
• 6,000 units in the beginning Work-in-Process Inventory (75% complete as to materials, 1/3 complete with respect to the conversion costs) .
• 60,000 units were started into production.
• 50,000 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.
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What are the equivalent units of production (EUPs) for materials in the month of September assuming Townson uses weighted-average process costing?

A) 52,000 EUPs
B) 64,500 EUPs
C) 66,000 EUPs
D) 61,500 EUPs