Department W Had 2,400 Units, One-Third Completed at the Beginning

Multiple Choice

Department W had 2,400 units, one-third completed at the beginning of the period; 16,000 units were transferred to Department X from Department W during the period; and 1,800 units were one-half completed at the end of the period. Assume the completion ratios apply to direct materials and conversion costs.​
-The total number of units to be assigned cost on the cost of production report for Department W is

A) 12,000 units
B) 13,600 units
C) 18,500 units
D) 17,800 units