Department W had 2,340 units, one-third completed at the beginning of the period. There were 12,300 units transferred to Department X from Department W during the period, and 1,150 units were one-half completed at the end of the period. Assume the completion ratios apply to both direct materials and conversion costs, and the company uses the FIFO cost flow method. What is the total number of units to be assigned costs on the cost of production report for Department W?

a.13,450 units b.13,490 units c.14,640 units d.12,300 units