Swan Corp. began work on 3,100 units this period. Work in Process Inventory was 600 at the beginning of the period (60% complete) and 1,140 at the end of the period (50% complete). 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. Using the weighted-average method, how many units were completed during the period? Units Completed b. Using the weighted-average method, determine the number of equivalent units for direct materials. Number of Equivalent Units c Using the weighted-average method, determine the number of equivalent units for conversion costs. Number of Equivalent Units