Question: 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

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 60%
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?

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