Either you major in business administration, or you have no chance at a successful career. You told me that you aren't majoring in business administration. It's sad that you haven't chosen a path that will lead to success.

Computing equivalent units is especially important for: (a) goods that take a relatively short time to produce, such as plastic bottles. (b) goods with sustainability implications in their production processes. (c) goods that are started and completed during the same period. (d) goods that take a long time to produce, such as airplanes.