Nelson Corporation has the following information available for May of the current year:

Beginning Work in Process Inventory

(25% complete as to conversion) ....... 10,000 units

Started ...................120,000 units

Ending Work in Process Inventory

(30% complete as to conversion) ...... 30,000 units

Beginning Work in Process Inventory Costs:

Material................. $2,100

Conversion ........... $2,100

Current Period Costs

Material................ $ 33,000

Conversion............ $ 33,000

All material is added at the start of production and all products completed are transferred out. Refer to Nelson Corporation. Prepare an equivalent units schedule using the method.

(a) FIFO

(b) Weighted average