Seaside Company uses the weighted$-$average method in its process costing system. The Sanding Department started the month with $14,000$ units in its beginning work$-$in$-$process inventory that were $70\%$ complete with respect to conversion costs. An additional $75,000$ units were transferred in from the prior department during the month to begin processing in the Sanding Department. There were $11,000$ units in the ending work$-$in$-$process inventory of the Sanding Department that were $20\%$ complete with respect to conversion costs.

What were the equivalent units of production $($EUPs$)$ for conversion costs in the Sanding Department for the month?

Multiple Choice

$70,400$ EUPs

$80,200$ EUPs

$78,000$ EUPs

$72,000$ EUPs