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?