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 ConversionBeginning 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?


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