Department W had 2,728 units, one-third completed at the beginning of the period, 13,012 units were transferred to Department X from Department W during the period, and 570 units were one-half completed at the end of the period. What is the equivalent units of production used to compute unit conversion cost on the cost of production report for Department W (Assuming the company uses FIFO)? Select the correct answer.
12,388 units
10,284 units
10,854 units
13,012 units