Department W had 2,640 units, one-third completed at the beginning of the period. 12,400 units were transferred to Department X from Department W during the period, and 850 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs.

Determine the equivalent units of production used to compute the unit conversion cost on the cost of production report for Department W. Assume the company uses FIFO.

a.11,520 units

b.11,945 units

c.15,890 units

d.9,760 units