What issues should a manager focus on when reviewing the equivalent units calculation? To show better performance, a department supervisor might report a higher degree of completion resulting in understated cost per equivalent unit and understated operating income. In other words, estimates of degree of completion can help To encourage cost savings, To encourage increased productivity, To guard against the possibility of bias, managers should ask supervisors specific questions about the process they followed. Top management should always emphasize obtaining the correct answer, regardless of how it affects reported performance. achieving the highest reported performance regardless of the method used. This emphasis drives ethical actions teamwork throughout the organization