Seaside Company uses the weighted-average method in its process costing system. The Sanding Department started the month with 16,000 units in its beginning work-in-process inventory that were 70% complete with respect to conversion costs. An additional 77,000 units were transferred in from the prior department during the month to begin processing in the Sanding Department. There were 13,000 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?

80,000 EUPs

82,600 EUPs

71,400 EUPs

74,000 EUPs