What issues should the manager focus on when reviewing the equivalent-unit calculations? To show better performance, a department supervisor might report a higher lower degree of completion resulting in overstated understated cost per equivalent unit and overstated understated operating income. In other words, estimates of degree of completion can help control the production cost. increase the production efficiency resulting in less waste. to smooth earnings from one period to the next. 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