Department W had 2,400 units, one-third completed at the beginning of the period; 12,000 units were transferred to Department X from Department W during the period; and 1,400 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 W is a. 13,400 units b. 13,000 units Oc. 14,400 units Od. 12,000 units