Department W had 2,667 units, one-third completed at the beginning of the period, 12,076 units were transferred to Department X from Department W during the period, and 579 units were one-half completed at the end of the period. What is the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W (Assuming the company uses FIFO)? Select the correct answer.

12,076 units

11,477 units

9,409 units

9,988 units