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

9,000 units in the beginning Work-in-Process Inventory (90% complete as to materials, 1/3 complete with respect to the conversion costs).

70,000 units were started into production.

60,000 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 (EUPs) for materials in the month of September assuming Townson uses weighted-average process costing?

Multiple Choice 

63,000 EUPs 

78,100 EUPs 

79,000 EUPs 

70,900 EUPs