12. Nabais Corporation uses the weighted-average method in its process costing system. Operating d for the Lubricating Department for the month of October appear below: (7 Points) Units Percent Complete with Respect to Conversion Beginning work in process inventory Transferred in from the prior department during October Completed and transferred to the next department during October Ending work in process inventory 3,300 30,700 32,200 80% 1,800 60% What were the equivalent units for conversion costs in the Lubricating Department for October? A) 31,780 B) 33,280