Swan Corp. began work on 4,100 units this period. Work in Process Inventory was 670 at the beginning of the period (60% complete) and 1,010 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 welghted-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