The Whispering Company and The Metlock Company each started Janumry with 230 units in beginning WIP Inventory, these units had already received 60% of their comversion costs. Both comparies began another 2,070 units during January and ended the month with 110 units in ending WIP Inventory. Units in ending WIP Inventory had 80% of conversion costs by the end of January. The Whispering Company adds DM at the very beginning of the process. The Metlock Company adds DM when units are 75% complete for conversion costs. Corversion costs are added evenly throughout the process for both companies. (a) For The Whispering Company: complete Step 1 of the template to verify physical units and identify degrec of completion under the (1) FIFO method and (2) weighted-average method. (1) FIFO Method-Whispering Compary (2) Weighted-average method-Whispering Compary For The Metlock Company: complete Step 1 of the template to verify plysical units and identify degree of completion under the (1) FIFO method and (2) weighted-average method. (1) FIFO method-Metlock Comparty (2) Weighted-average method-Metlock Company