The president of Videl Corporation tells you that her company has a difficult time determining the cost per unit of product that it makes. It seems that some units are always partially complete. Counting these units as complete understates the cost per unit because all of the units but only part of the cost is included in the unit cost computation. Conversely, ignoring the number of partially completed products overstates the cost per unit because all of the costs are included but some of the number of units are omitted from the per-unit computation. How can Videl obtain a more accurate cost per unit figure?