Red Mountain Coffee uses process costing. At the start of January, there were 14,00 pounds of coffee beans in its Roasting Departments Work in Process account that were 90 percent complete with respect to material and 25 percent complete with respect to conversion costs. The cost of the beans totaled $23,040 for material and $31,200 for conversion costs as of January 1. During the month, production on 120,000 pounds of coffee beans was started by the Roasting Department and it incurred material costs of $76,000 and labor and overhead costs of $118,080. The cost per equivalent unit totaled $0.80 for material and $1.20 for labor and overhead. The cost of items completed was $97,600 for materials and $146,400 for labor and overhead. The 12,000 pounds in ending Work in Process are 15 percent complete with respect to material and 20 percent complete with respect to conversion costs. a. Prepare a reconciliation of units. b. How much is the cost of ending Work in Process inventory in the Roasting Department?