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The Swifty Company and The Nash Company each started January with 240 units in beginning WIP Inventory: these units had already received 60% of their conversion costs. Both companies began another 2,230 units during January and ended the month with 130 units in ending. WIP Inventory. Units in ending WIP Inventory had 80% of conversion costs by the end of January. The Swifty Company adds DM at the very beginning of the process. The Nash Company adds DM when units are 75% complete for conversion costs. Conversion costs are added evenly throughout the process for both companies, (a) For The Swifty Company: complete Step 1 of the template to verify physical units and identify degree of completion under the (1) FIFO method and (2) weighted average method, (1) FIFO Method - Swifty Company (1) FIFO Method-Swifty Company (1) FIFO Method-Swifty Company (2) Weighted-average method-Swifty Company (2) Weighted-average method-Swifty Company