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

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?