Nelson Corporation Nelson Corporation has the following information available for May of the current year: Beginning Work in Process Inventory 10,000 units 120,000 units (25% complete as to conversion) 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: 33, 000 109, 695 Material Conversion All material is added at the start of production and all products completed are transferred out. 1. Calculate the total equivalent units of production (Total EUP) using the (a) FIFO and (b) weighted average method 2. Calculate cost per equivalent unit using the (a) FIFO and (b) weighted average method