Nabals Corporation uses the welgnted-auerage method In its plooess ousting system. Operating data ft)! the LubrlcatLrIg Department fol the month...

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?