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:UnitsPercent Complete with Respect to ConversionBeginning work in process inventory…………………………………………3,30080%Transferred in from the prior department during October……………….30,700Completed and transferred to the next department during October….32,200Ending work in process inventory…………………………………………….1,80060%22. What were the Lubricating Department’s equivalent units of production for October?