Nabais 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................................................

3,300

80%

Transferred in from the prior department during October...................

30,700

Completed and transferred to the next department during October....

32,200

Ending work in process inventory....................................................

1,800

60%

22.What were the Lubricating Department's equivalent units of production for October?