11. Please calculate the "equivalent units" for a company that has 80,000 units that are 100% complete and 70,000 units that are 40% complete. 12. Please calculate the "payback period" for a venture your company is considering pursing. The amount your company must initially invest is $340,000. At the end of years 1, 2, 3, 4, and 5, your company will see such increases in profits: $140,000; $175,000; $85,000; $100,000; and $50,000. Round your answer to the year-end that the payback finally occurs. No "present value" analysis is needed in this problem. 13. Please contrast between "enterprise resource planning (ERP)" and "goal congruence" as done in the text and lecture