Cost accounts use equivalent-unit calculations to:

A. budget for the future production capabilities of the company.

B. create a common measure to estimate the amount of work done on units in a month/year/time period.

C. convert the amount of completed units into the amount of partially completed output units that could be made with that amounty of input.

D. satisfy GAAP external financial reporting requirements which require partially completed goods to be reported in equivalent-units