Swan Corporation began work on 3,600 units this period. Work in Process Inventory was 560 at the beginning of the period ( 60% complete) and 1,080 at the end of the period ( 50% complete). 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: a. Using the weighted-average method, Compute the number of physical units completed during the period. b. Using the weighted-average method, determine the number of equivalent units for direct materials. c. Using the weighted-average method, determine the number of equivalent units for conversion costs