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Conversion costs

55. Narver Company uses the weighted-average method in its process costing system. Operating data for the Lubricating Department for the month of October appear below:

Unit complete
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 of production for conversion costs in the Lubricating Department for October?
A) 43,100 C) 44,780
B) 37,100 D) 47,780