The Townson Manufacturing Company has gathered the following…

The Tоwnsоn Mаnufаcturing Cоmpаny has gathered the following information for the month of September: 10,800 units in the beginning Work-in-Process Inventory (75% complete as to materials, 1/3 complete with respect to the conversion costs). 108,000 units were started into production. 70,800 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 the conversion costs in the month of September, assuming Townson uses weighted-average process costing?