? Calculating Equivalent Units of Production Monga manufactures cell phones. The conversion costs to produce cell phones for November are added evenly throughout the process in the Assembly Department. For each of the following separate assumptions, calculate the equivalent units of production for conversion costs in the ending Work-In-Process Inventory for the Assembly Department: 1. 7,000 cell phones were 85% complete. 2. 24,000 cell phones were 15% complete.