Department W had 2,760 units, one-third completed at the beginning of the period. 13,100 units were transferred to Department X from Department W during the period, and 900 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.14,960 units b.15,860 units c.14,000 units d.13,100 units