Department w had 2,760 units, one-third completed at the beginning of the period; 13,400 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. 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, are Oa 12,480 units b. 17.010 units c. 10,640 units Od. 12.905 units