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 withRespect 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?

A. 32,200
B. 33,280
C. 29,200
D. 31,780


Answer: B

Business

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