Swan Corporation began work on 3,120 units this period. Work in Process Inventory was 670 at the beginning of the period (60% complete) and 1,020 at the end of the period ( 50% complete), Beginning inventory costs were $3,070 for conversion costs and $7,120 for direct materials. During the period, Swan incurred $75,800 for conversion costs and $53,100 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. Using the weighted-average method, determine the following: Required: 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 the nearest whole dollar amount. e. Cost per equivalent unit for conversion costs. Note: Round your answer to the nearest whole dollar amount