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11. (TCO 3) The Blending Department began the period with 45,000 units. During the period the department received another 30,000 units from the prior department and completed 60,000 units during the period. The remaining units were 75% complete. How much are equivalent units in The Blending Department’s work in process inventory at the end of the period? (Points: 4)1-30,000 2-22,500 3-15,000 4-11,250 12. (TCO 3) Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000 units were in-process. During May, 11,000 units were completed and 3,000 units were in process at the end of May. These in-process units were 90% complete with respect to material and 50% complete with respect to conversion costs. Other information is as follows: Work in process, May 1:Direct material $36,000Conversion costs $45,000Costs incurred during May:Direct material $186,000Conversion costs $255,000How much is the cost per equivalent unit for direct materials? (Points: 4)1-$24.00 2-$16.20 3-$15.86 4-$13.5813. (TCO 4) Duradyne, Inc. has total costs of $18,000 when 2,000 units are produced and $26,000 when 5,200 units are produced. During March, 4,000 units were produced and sold for $8 each. What is the variable cost per unit? (Points: 4)1-$2.50 2-$0.40 3-$2.00 4-$4.00

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