-UJIUN CASS DISCUSSION CASE 6-1 Process costing methods rely extensively on managers' estimates of percentage of completion for w costing products and calculating equivalent units of production. While most managers understand it importance of accurate estimates to the integrity of their process costing systems, they also have incen tives to produce profits for their shareholders. Required: Discuss how incorrect estimates could be used to artificially boost profits, considering the issue from the perspectives of both managers and shareholders. IONS 6-1 Under what conditions is it appropriate to use a process costing system? 6-2 In what ways are in order or