Swan Corp. began work on 4,000 units this period. Work in Process inventory was 550 at the beginning of the period (60% complete) and 1,030 atthe 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. umber quivalen