James Valley Manufacturing Company uses the FIFO method in its process costing system. On May 1 the beginning work in process inventory in a particular department consisted of 15,000 units, which were 45% complete with respect to materials cost and 60% complete with respect to conversion costs. Cost in beginning work in process inventory were $50,000 in terms of material and $40,000 in terms of conversion. Cost added during the period were $65,000 in term of material and $70,000 in terms of conversion. There were 17,000 units in that department's ending work in process inventory on May 31, which were 65% complete with respect to materials cost and 40% complete with respect to conversion costs. A total of 40,000 units were completed and transferred out of the department during the month. Required:

a. Find the equivalent units of production during the month.

b. Determine the total cost of ending work in process inventory.