Below is information related to the process costing system used by Nelson Corporation.

Nelson Corporation has the following information available for May of the current year:

Beginning Work in process inventory
	(25% complete as to conversion)	10,000 units
Started		100,000 units
Ending work in process inventory
	(30% complete as to conversion)	10,000 units
Beginning Work in Process Inventory Costs:
	Material	$20,100
	Conversion	20,300
Current Period Costs:
	Material	$330,000
	Conversion	1,090,695

All material is added at the start of production and all products completed are transferred out.

a. Prepare an equivalent units schedule using the (a) FIFO and (b) weighted average method.

b. Prepare a schedule showing the computation for cost per equivalent unit assuming the (a) FIFO and (b) weighted average method.

c. Prepare a schedule showing the assignment of costs assuming the (a) FIFO and (b) weighted average method.