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

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: $$\begin{array} { | l | l | l | } \hline & \text { Uhirs } & \text { Percentage complefe } \\\hline \text { Beginning work in grocess inventory } & 8,600 & 60 \% \\\hline \text { Transferred in from the prior } & & \\\hline \text { department during October } & 40,100 & \\\hline \text { Completed and transferred to the next } & & \\\hline \text { department during October } & 37,100 & \\\hline \text { Ending work in process inventory } & 9,600 & 80 \% \\\hline\end{array}$$ What were the equivalent units of production for conversion costs in the Lubricating
Department for October?

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