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

Department W had 2,820 units, one-third completed at the beginning of the period. There were 12,900 units transferred to Department X from Department W during the period, and 1,450 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.

a. 12,685 units

b. 10,080 units

c. 11,960 units

d. 17,170 units