cell phones. The conversion costs to produce cell phones for November are added evenly throughout the process in the Asse method. For each of the following separate assumptions, calculate the equivalent units of production for conversion costs in the ending Work-in-Pro 1. 6,000 cell phones were 65% complete 2. 20,000 cell phones were 35% complete First, determine the formula for calculating equivalent units of production. (Abbreviation used: WIP = Work-in-Process Inventory) Assumption 1. 6,000 cell phones were 65% complete The equivalent units for conversion costs is Assumption 2. 20,000 cell phones were 35% complete The equivalent units for conversion costs is Equivalent units of production