Swan Corporation began work on $3,100$ units this period. Work in Process Inventory was $640$ at the beginning of the period $60\%$ complete$)$ and $1,090$ at the end of the period $(50\%$ complete$).$ Beginning inventory costs were $$3,190$ for conversion costs and $$7,070$ for direct materials. During the period, Swan incurred $$76,900$ for conversion costs and $$54,100$ 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.

$\backslash$table$[[$a$.$ Units Completed,$],[$b$.$ Equivalent Units,$],[$c$.$ Equivalent Units,$],[$d$.$ Cost per Equivalent Unit,$],[$e$.$ Cost per Equivalent Unit,$],[$f$.$ Ending Work in Process,$],[$g$.$ Goods Completed and Transferred Out,$]]$