Empire Building Corporation has the following information available for May of the current year: 10,000 units (25% complete as to conversion) $2,100 $2,030 Beginning Work in Process: Units Beg WIP Material Costs Beg WIP Conversion Costs Started in the period: Units Current Period Material Costs Current Period Conversion Costs Ending Work in Process: Units 120,000 units $33,000 $109,695 30,000 units (30% complete as to conversion) All material is added at the start of production and all products completed are transferred out. Required: A. Determine the equivalent units of production related to Material and Conversion under FIFO. B. Determine the $ value of May's Ending Work in Process (material + conversion) under FIFO