Swan Corporation began work on $3,030$ units this period. Work in Process Inventory was $520$ at the beginning of the period $(60\%$

complete$)$ and $1,120$ at the end of the period $(50\%$ complete$).$ Beginning inventory costs were $$3,150$ for conversion costs and $$7,100$

for direct materials. During the period, Swan incurred $$76,100$ for conversion costs and $$53,800$ for direct materials. Swan uses the

weighted$-$average method of process costing. All direct materials are added at the beginning of the process, and conversion costs are

incurred evenly throughout the process.

Required:

Using the weighted$-$average method, determine the following:

a$.$ Physical units completed during the period

b$.$ Equivalent units for direct materials

c$.$ Equivalent units for conversion costs

d$.$ Cost per equivalent unit for direct materials

Note: Round your answer to $2$ decimal places.

e$.$ Cost per equivalent unit for conversion costs

Note: Round your answer to $2$ decimal places.

f$.$ Cost assigned to ending Work in Process Inventory

Note: Round your intermediate calculation to $2$ decimal places and final answer to the nearest whole dollar amount.

g$.$ Cost assigned to goods completed and transferred out

Note: Round your intermediate calculation to $2$ decimal places and final answer to the nearest whole dollar amount.