Use this information about Department W to answer the question that follows. Department W had 2,220 units, one-third completed at the beginning of the period. There were 13,200 units transferred to Department X from Department W during the period, and 1,550 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. O a. 16,970 units O b. 12,460 units Oc. 13,235 units Od. 10,980 units