Department w had 2,280 units, one-third completed at the beginning of the period; 12,400 units were transferred to Department X from Department w during the period; and 900 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. The total number of units to be assigned cost on the cost of production report for Department Wis Oa 12,400 units Ob. 13,780 units Oc. 13,300 units Od 14.680 units