Use this information about Department W to answer the question that follows. Department W had 3,000 units, one-third completed at the beginning of the period. There were 12,100 units transferred to Department X from Department W during the period, and 950 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. What is the total number of units to be assigned costs on the cost of production report for Department W? Oa. 13.050 units Ob. 12.100 units Oc. 15.100 units Od. 14.150 units