I ended up reinstalling the latest WM6.0 Update from Samsung and then I was able to find the Powercalc.exe application I have been looking for a long time.
Powercalc.exe is the simple calculator application that I coldn't find in the Windows Mobile 6.1 Bogart Edition. Powercalc.exe is included in Bogart's Rom already so all I had to do was use Resco Explorer 2007 to create a shortcut to Powercalc.exe.
If you are using a Windows Mobile Rom without Powercalc.exe I have attached the file for you. Just copy Powercalc.exe to your /Windows folder on your phone and in Resco Explorer 2007 browse to the file Powercalc.exe and select edit --> copy and browse to the start menu folder you want and select edit --> paste shortcut.