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, are

A) 16,100 units
B) 13,600 units
C) 15,000 units
D) 18,500 units

Under the FIFO method, the equivalent units of production for conversion costs are calculated by adding the units completed and transferred out during the period to the equivalent units of work done on the ending work in process inventory, without counting the work done on the beginning inventory since it's only concerned with the work done during the current period. Here's the calculation:- Units transferred to Department X: 16,000 units (these are fully completed during the current period, so they count as 16,000 equivalent units).- Work done on ending inventory: 1,800 units were half completed at the end of the period. For conversion costs, this equals 1,800 units * 0.5 = 900 equivalent units.Adding these together: 16,000 units (transferred out) + 900 units (ending inventory) = 16,900 units.However, since the correct answer is not listed in the options and my explanation led to a miscalculation, let's correct the approach based on the FIFO method:- Begin with the units transferred out: 16,000 units.- Add the equivalent units for the ending work in process: 1,800 units * 0.5 = 900 units.- Subtract the work needed to complete the beginning inventory: 2,400 units * (1 - 1/3) = 2,400 units * 2/3 = 1,600 units.So, the correct calculation under FIFO for the equivalent units of production for conversion costs should consider the work done on the beginning inventory and the work done during the period. However, it seems there was a misunderstanding in the calculation process. The correct approach is to calculate the equivalent units for the current period's work only, but it appears there was an error in my initial explanation regarding how to handle the beginning inventory under FIFO. FIFO focuses on the work done during the current period, so the beginning inventory's state of completion is not directly added to the calculation as I incorrectly suggested.