Department W had 2,520 units, one-third completed at the beginning of the period; 12,300 units were transferred to Department X from Department W during the period; and 1,100 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 total number of units to be assigned cost on the cost of production report for Department W?

a.14,820 units

b.13,400 units

c.12,300 units

d.13,720 units