Control unit
Control units can be designed to handle interrupts in one of two typical ways. If a quick response is most important, a control unit is designed to abandon work to handle the interrupt. In this case, the work in process will be restarted after the last completed instruction. If the computer is to be very inexpensive, very simple, very reliable, or to get more work done, the control unit will finish the work in process before handling the interrupt. Finishing the work is inexpensive, because it needs no register to record the last finished instruction. It is simple and reliable because it has the fewest states. It also wastes the least amount of work.