Requirement 2. What issues should a manager focus on when reviewing the equivalent units calculation? To show better performance, a department supervisor might report a degree of completion resulting in degree of completion resulting in This emphasis drives This emphasis drives throughout the organization. operating income. In other words, estimates of degree of completion can help cost per equivalent unit and cost per equivalent unit and ocess they followed. Top management should always emphasize throughout the organization. Data table Requirements 1. Summarize total assembly department costs for April 2020 , and assign them to units completed (and transferred out) and to units in ending work in process inventory. 2. What issues should a manager focus on when reviewing the equivalent units calculation? Requirement 1. Summarize total assembly department costs for April 2020 , and assign them to units completed (and transferred out) and to units in ending work in process inventory. Begin by calculating the physical units and equivalent units. Next calculate cost per equivalent unit for direct materials and conversion costs. Finally assign total costs to units completed (and transferred out) and to units in ending work in process