Swan Corp. began work on 3,010 units this period. Work in Process Inventory was 620 at the beginning of the period (60% complete) and 1,190 at the end of the period (50% complete). Beginning inventory costs were $3,140 for conversion costs and $7,120 for direct materials. During the period, Swan incurred $75,900 for conversion costs and $54, 100 for direct materials. Swan uses the weighted 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 were completed during the period? Units Completed b. Determine the number of equivalent units for direct materials. Equivalent Units c. Determine the number of equivalent units for conversion costs. Equivalent Units d. Calculate the cost per equivalent unit for direct materials. (Round your answer to the nearest whole dollar amount.) Cost per Equivalent Unit e. Determine the cost per equivalent unit for conversion costs. (Round your answer to the nearest whole dollar amount.) Cost per Equivalent Unit Check my work