Department w had 2,940 units, one-third completed at the beginning of the period; 13,800 units were transferred to Department from Department w during the period; and 1,550 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. The total number of units to be assigned cost on the cost of production report for Department wis Oa. 13,800 units Ob. 16,740 units Oc. 15.190 units Od. 15,350 units