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Nguyen Corporation uses the weighted-average method in its process costing system. Operating data for th Lubricating Department for the month of October appear below: Units 3,700 51,900 Percent Complete witlh Respect to Conversion 60% Beginning work in prooess inventory Transferred in from the prior department during October Completed and transferred to the next department during October Ending work in process inventory.. 53,700 20% What were the equivalent units for conversion costs in the Lubricating Department for October? A. 53,700 B. 52,280 C. 54,080 D. 50,100