ANSWER IN BOLD

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:

	Units	Percent Complete with 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?

44,780

37,100

47,780

43,100