Use this information about Department W to answer the question that follow. Department W had 2,280 units, one-third completed at the beginning of the period. 12,700 units were transferred to Department X from Department W during the period, and 1,200 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs. Determine the equivalent units of production used to compute the unit conversion cost on the cost of production report for Department W. Assume the company uses FIFO. a. 16,180 units b. 11,940 units c. 12,540 units d. 10,420 units