Dairymaid makes organic yogurt. The only ingredients, milk and bacteria cultures, are added at the very beginning of the fermentation process. At month end, Dairymaid has 100,000 cups of yogurt that are only 25% of the way through the fermentation process. Use the equivalent unit formula to answer the following:

a. How many equivalent units of direct materials are in ending work in process?

b. How many equivalent units of conversion costs are in ending work in process?