butuste Question 11 Noyer Pro 200 A process with no beginning work in process, completed and transferred out 45,000 units during a period and had 30,000 units in the ending work in process inventory that were 30% complete. The equivalent units of production for the period were Select one: Ca. 45,000 equivalent units. b. 75,000 equivalent units O c. 54,000 equivalent units. Od 22.500 equivalent units Question 12 It is necessary to calculate equivalent units of production in a department because Select one . a physical count of unit is impossible b. some units worked on in the department are not fully complete the physical units in the department are always 100% complete d at times a department may use a job order cost system and then switch to a process cost system