Solomon Corporation has the following information available for June of the current year: Beginning Work in Process Inventory (20% complete as to conversion) 12,000 units Started 150,000 units Ending Work in Process Inventory (25% complete as to conversion) 35,000 units Beginning Work in Process Inventory Costs: Material $ 2,500 Conversion 2,650 Current Period Costs: Material $ 36,000 Conversion 112,750 All material is added at the start of production and all products completed are transferred out. Refer to Solomon Corporation. Prepare an equivalent units schedule using FIFO