Sury Company reported the following physical unit  information for the month of April:

Work in Process                                            Units

Beginning inventory, April 1         . . . . . . . .   9,500

Added to production                     . . . . . . . . 42,500

Completed and transferred out  . . . . . . . .           ?

Ending inventory, April 30            . . . . . . . .   4,200

Ending inventory was 100% complete with respect to materials and 65% complete with respect to conversion costs. Direct materials are added at the beginning of the process, and conversion costs are applied  evenly throughout the process.

Required

a. How many units were transferred out of Work in Process Inventory?

b. What were the equivalent units of production for materials?

c. What were the equivalent units of production for conversion?