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: Percent Complete with Respect to Conversion Units 3,300 Beginning work in process inventory Transferred in from the prior department during october 30,700 Completed and transferred to the next department during32,200 October Ending work in process inventory 80% 1,800 60% What were the equivalent units for conversion costs in the Lubricating Department for October? Multiple Choice 31,780