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 1,800 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 one: a. 13,700 units b. 12,700 units c. 14,500 units d. 12,000 units