14-A2 Basic Process Costing Cell-Tell produces cellular phones in large quantities. For simplicity, assume that the company has two departments, assembly and testing. The manufacturing costs in the assembly department during February were as follows: Direct materials added $ 66,000 Conversion costs Direct labor $62,000 Factory overhead 33,000 95,000 Assembly costs to account for $161,000 There was no beginning inventory of work in process. Suppose work on 20,000 phones was begun in the assembly department during February, but only 18,000 phones were fully completed. All the parts had been made or placed in process, but only half the conversion costs had been completed for each of the phones still in process. 1. Compute the equivalent units and unit costs for February. 2. Compute the costs of units completed and transferred to the testing department. Also compute the cost of the ending work in process. (For journal entries, see problem 14-34.)