Irvine-based Broadcom has completed its acquisition of Dune Networks, a developer of switching fabric chips for the data center networking market, the firm said Monday afternoon. The deal, which was originally announced on November 30th, was worth $178M in cash. Broadcom said it expects the acquisition of Dune Newtorks will be neutral to slightly accretive to earnings per share in 2010. Dune was based in Sunnyvale, with additional operations in Israel.