5) Nabais Corporation uses the weighted-average method in it s process costing system. Operating data for the Lubricating Department for the month of October appear below: Percent Complete Units with Respect to Conversion Beginning work in process inventory 3,300 32,200 1,800 80% Completed and transferred to the next department during October Ending work in process inventory 60% What were the equivalent units for conversion costs in the Lubricating Department for October? A) 31,780 B) 33,280 C) 32,200 D) 29,200