14. Narver Corporation uses the weighted average method in its process costing system. Operating data for the Lubricating Department for the month of October appear below: Percent Complete with Units Respect to 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 during 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? OOO O A. 47,780 O B. 37,100 O C. 44,780 O D. 43,100