Oriole Company reported the following information for the month of April:

		Units
Work in Process
Beginning inventory, April 1		7,200
Added to production		44,700
Completed and transferred out		?
Ending inventory, April 30		4,000

Ending inventory was 100% complete with respect to materials and 56% complete with respect to labor and overhead. Oriole also reported the following cost information in April:

		Costs
		Materials		Labor and Overhead
Work in Process
Beginning inventory, April 1		$11,000		$17,400
Added to production		67,700		135,000

What are the equivalent units of production for materials? For labor and overhead?

What was the cost per equivalent unit for materials?

What was the cost per equivalent unit for labor and overhead?

What cost would be assigned to the units transferred out of Work in Process Inventory?

What cost would be assigned to the ending Work in Process Inventory?