Narver 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 6,600 20%

Transferred in from the

prior department during October 40,100

Completed and transferred to the

next department during October 37,100

Ending work in process inventory 9,600 80%

What were the equivalent units for conversion costs in the lubricating department for October?

43,100

37,100

44,780

47,780