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5. Powers Corporation has the following information available for May of the current year: Beginning Work in Process Inventory (25% complete as to conversion) 10,000 120,000 units units Started Ending Work in Process Inventory (30% complete as to conversion) 30,000 units Beginning Work in Process Inventory Costs: Material Conversion $ 2,100 2,030 Current Period Costs: Material Conversion $ 33,000 109,695 All material is added at the start of production and all products completed are transferred out. Required Prepare an equivalent units schedule using the (a) FIFO and (b) weighted average method