Darwin manufactures cell phones. The conversion costs to produce cell phones for November are added evenly throughout the process in the Assembly Department. The company uses the weighted-average method. 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.	16,000 cell phones were 60% complete
2.	20,000 cell phones were 40% complete

First, determine the formula for calculating equivalent units of production. (Abbreviation used: WIP = Work-in-Process Inventory)

x

=

Equivalent units of production

Assumption 1.

16,000 cell phones were 60% complete

The equivalent units for conversion costs is

.

Assumption 2.

20,000 cell phones were 40% complete

The equivalent units for conversion costs is

.