Narver 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 Conversion
Beginning work in process inventory 6,600 60%
Transferred in from the prior department during October 40,100
Completed and transferred to the next department during October
37,100
Ending work in process inventory 9,600 80%

What were the equivalent units for conversion costs in the Lubricating Department for October?