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	%

What were the equivalent units for conversion costs in the Lubricating Department for October?

Multiple Choice

29,200

32,200

31,780

33,280