Oriole Company reported the following physical unit information for the month of April: Units 8,300 Work in Process Beginning inventory, April 1 Added to production Completed and transferred out Ending inventory, April 30 45,200 ? 4.500 Ending inventory was 100% complete with respect to materials and 53% complete with respect to conversion costs. (a) Your answer is correct. How many units were transferred out of Work in Process Inventory? Completed and transferred out units 49000 (b) What were the equivalent units of production for materials? Total equivalent units, materials