Department W had 2,861 units, one-third completed at the beginning of the period, 13,742 units were transferred to Department X from Department W during the period, and 685 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. A)13,742 units, B)11,566 units, C)10,881 units, D)13,131 units