Department W had 2,460 units, one-third completed at the beginning of the perlod 13,100 units were transferred to Department X from Department during the perlod; and 1,500 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs, What is the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W? Assume the company uses FIFO Oa. 10,640 units Ob. 12,230 units c. 13,030 units Od. 17,060 units