The Switty Company and The Nash Compary each started January with 240 units in beginning WIP Inventory; these units had already recelved 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 Unitsin ending WIP Inventory had 802 of conversion cos ts by the end of Jancary. The Swifty Compary adds DM at the very beginning of the process. The Nash Company adds DM when units are 75% complete for corversion costs Conversion costs are added evenly throughout the process for both companies. (a) For The Swity Comparyic complete Step 1 of the template to verify ptysical units and identify degroe of completion under the (1) FIFO method and 28 weighted-average method. (1) Flfo Methed-SWity Company For The Nash Company: completeStep 1 of the template to verify ohysical units and identify degree of completion under the (1) FIFO method and (2) weighted-average method. (1) FIFO method-Nash Compary (2) Weighted-average method-Nash Corrgany