Use this information about Department W to answer the question that follows. Department W had 2,340 units, one-third completed at the beginning of the period. There were 14,000 units transferred to Department X from Department W during the period, and 1,650 units were one-half completed at the end of the period. Assume the completion ratios apply to both direct materials and conversion costs, and the company uses the FIFO cost flow method. Determine the conversion equivalent units of production for the period for Department W Oa. 13.220 units Ob. 11.660 units Oc. 17,990 units Od. 14,045 units