can you plz answer this

"Equivalent Units Intro". Equivalent units are used to calculate "dollar amount per unit" (e.g. cost of productionumber of units = cost per unit). In an production environment you may find that at the measurement date you have some units that are complete and some that are partially complete... this complicates the "cost per unit" calculation.... how many units do you really have if some are done and some not? Equivalent units solves that problem by adjusting for incomplete units. In this discussion forum please address the following proposition: "The use of equivalent units results in a better allocation of production costs between Work in Process and Finished Goods Inventories