Department W had 2,820 units, one-third completed at the beginning of the period; 13,300 units were transferred to Department X from Department w during the period; and 1,600 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. O a. 12,360 units Ob. 10,480 units O c. 13,160 units O d. 17,720 units