Use the linearization L(x, y) of the function. 
Definitions:
Effectiveness Measure
An evaluation metric to assess the degree to which objectives or goals are achieved, often used in performance management.
Equivalent Units
A concept used in process costing that converts partially completed units into a number of fully equivalent completed units.
Physical Units
A measure used in manufacturing and production to count the actual units produced, irrespective of the production stage.
Units Started
The number of units of product that have begun the production process but are not yet completed.
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