Use this information about Department W to answer the question that follow.

Department W had 2,700 units, one-third completed at the beginning of the period. 13,700 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.

What is the total number of units to be assigned costs on the cost of production report for Department W?

a.15,200 units

b.16,400 units

c.14,900 units

d.13,700 units