$ 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: