The plant controller is expected to have the to make equivalent unit computations. This does not always extend to making estimates of the percentage of completion of a product. In this case, however, the percentage of completion of direct materials and completion costs of the laminate flooring is probably easy highly complex to understand and observe. Hence, a plant controller could would likely find it quite difficult to obtain reasonably reliable evidence on percentage of completion at a plant. Competence Confidentiality Credibility Integrity Objectivity Responsibility : The plant controller should allow not allow for the possibility of the plant being written about favorably in the company newsletter to influence the way equivalent unit costs are computed. The plant controller has a responsibility to communicate information fairly and competently confidentially credibly objectively responsibly with integrity