Department W had 2,837 units, one-third completed at the beginning of the period, 12,647 units were transferred to Department X from Department W during the period, and 520 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.

9,810 units

12,647 units

10,330 units

11,961 units