Department W had 2,324 units, one-third completed at the beginning of the period, 12,313 units were transferred to Department X from Department W during the period, and 530 units were one-half completed at the end of the period. What are the total number of units to be assigned cost on the cost of production report for Department W? Select the correct answer. 14,637 units 12,843 units 12,313 units 530 units