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Department W had 2,282 units, one-third completed at the beginning of the period, 13,357 units were transferred to Department X from Department W during the

Department W had 2,282 units, one-third completed at the beginning of the period, 13,357 units were transferred to Department X from Department W during the period, and 567 units were one-half completed at the end of the period. What is the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W (Assuming the company uses FIFO)?

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