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Department W had 2,220 units, one-third completed at the beginning of the period; 12,300 units were transferred to Department x trom Department W during the period; and 850 units were one-half completed at the af the period. Assume the completion ratios apply to direct materials and conversich costs. The total number of units to be assigned cost on the cost of production report for Department W is i. 14,520 units 6. 13,150 units c. 13,670 unis d. 12,300 unit