Narver Company Uses the Weighted-Average Method in Its Process Costing

Multiple Choice

Narver Company uses the weighted-average method in its process costing system.Conversion costs are added equally throughout the production process.Operating data for the Lubricating Department for the month of October appear below:
$\begin{array}{|l|r|r|}\hline&\text { Units}&\text { Percentage complete }\\\hline \text { Beginning work in process } &6,600 & 60 \% \\\text { inventory } & \\\hline \begin{array}{l}\text { Transferred in from the } \\\text { prior department during }\end{array} & 40,100 & \\\text { January }\\\hline \begin{array}{l}\text { Completed and transferred } \\\text { to the next department } \\\text { during January }\end{array} &37,100 & \\\hline \begin{array}{l}\text { Ending work in process } \\\text { inventory }\end{array} & 9,600 & 80 \% \\\hline\end{array}$

What were the equivalent units of production for conversion costs in the Lubricating Department for October?

A) 43,100 units.
B) 37,100 units.
C) 44,780 units.
D) 47,780 units.