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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