Swan Corporation began work on 3,140 units this period. Work In Process Inventory was 550 at the beginning of the period (60% complete) and 1,000 at the end of the period (50% complete). Beginning Inventory costs were $3,050 for conversion costs and $7,100 for direct materials. During the period, Swan Incurred $76,200 for conversion costs and $53,000 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. 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 1,000