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

Department W had 2,820 units, one-third completed at the beginning of the period. 12,500 units were transferred to Department X from Department W during the period, and 1,150 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.15,320 units

b.12,500 units

c.13,650 units

d.14,170 units