of Swan Corp began work on 4,600 units this period Work in Process Inventory was 560 at the the period (60% complete) and 1,060 at the end of the period (50% complete) Swan uses the weight average method of process costing Direct materials are added at the beginning of the process, and conversion costs are incurred evenly throughout the period Required: a How many units wore completed during the period? b. Detemine the number of equivalent units for direct materials c. Determine the number of equivalent units for conversion costs