Question: Natraj 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
Natraj 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 with Respect to Conversion | |
| Begining Work in Process Inventory | 5,400 | 20% |
| Transferred in from the prior department during October | 38,100 | |
| Completed and transferred to the next department during October | 37,800 | |
| Ending work in process inventory | 5,700 | 60% |
What were the equivalent units for conversion costs in the Lubricating Department for October?
(a) 41,220
(b) 38,400
(c) 37,800
(d) 41,520
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