Boston Beverage Company has three plants that make and bottle cola and other beverages. The raw materials, labor costs, and automated technology are comparable among the three plants. Top management has initiated an incentive plan whereby the workers and managers of the plant with the lowest unit cost per bottle will receive a year-end bonus. The results, approved by the plant manager and reported by the plant controllers at each location, were as follows:

Item	Springfield	Boston	Cape Cod
Materials	$200,000	$450,000	$325,000
Labor	170,000	375,000	250,000
Overhead	340,000	750,000	500,000
Total	$710,000	$1,575,000	$1,075,000
Equivalent units of production:
Completed	3,500,000	6,200,000	6,450,000
Ending work in process	100,000 (50% complete)	400,000 (25% complete)	none
Total equivalent units	3,550,000	6,300,000	6,450,000
Unit cost	$0.20	$0.25	$0.167

When the results were published, the plant managers at the Springfield and Boston plants accused the Cape Cod plant of manipulating the inventory figures. What is the basis of this accusation and how would such action affect the unit cost computation?