$ 31,860 . During the period , 15,000 units are started and direct materials costing $ 250,000 are charged to the department . If there are 1,000 units in ending inventory , what is the cost per equivalent unit ? Points Received : 4 of 4 7 . Question : ( TCO 4 ) Regression analysis Points Received : 4 of 4 8 . Question : ( TCO 4 ) The number of units that must be sold to exactly cover its fixed and variable costs is the Points Received : 4 of 4 9 . Question : ( TCO 5 ) Which of the following is treated as a product cost in variable costing ? Points Received : 4 of 4 10 . Question : ( TCO 5 ) If the number of units sold is less than the number of units produced Points Received : 4 of 4 11 . Question : ( TCO 6 ) A contract which specifies that the suppler will be paid for the cost of production as well as some fixed amount or percentage of cost is called a ( n ) Points Received : 4 of 4 12 . Question : ( TCO 6 ) Which of the following is not generally true when a company compares ABC and traditional costing ? Points Received : 4 of 4 13 . Question :