Narver Corporation uses the weighted-average method in its process costing system. Operating data for the Lubricating Department for October appear below:
Units Percent Complete concerning Conversion
Beginning work in process Inventory 6,600 60%
Transferred in from the prior department during October 40,100
Completed and transferred to the next department on October 37,100
Ending work in process Inventory 9,600 80%
What were the equivalent units for conversion costs in the Lubricating Department for October?
A. 43,100
B. 37,100
C. 44,780
D. 47,780