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Why Is Units Shipped Instead of Units Produced Used as the Denominator

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Why is units shipped instead of units produced used as the denominator in the calculation of product costs for value streams with multiple products?

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Definitions:

Parallel

A type of electrical circuit connection where components are connected across the same two points, sharing voltage across but potentially carrying different currents.

Bandpass Filter

An electronic device or circuit that allows signals between two specific frequencies to pass through while blocking those outside this range.

Tank Circuit

An inductor and capacitor connected in parallel.

Impedance

The measure of opposition that a circuit presents to the flow of alternating current, represented as a complex number and includes both resistance and reactance.

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