Swan Corp. began work on 3,170 units this period. Work in Process Inventory was 670 at the beginning of the period (60% complete) and 1,160 at the end of the period (50% complete). Beginning inventory costs were $3,010 for conversion costs and $7,160 for direct materials. During the period, Swan incurred $75,600 for conversion costs and $53,200 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. quivalen