Ortega 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. 9,000 cell phones were 60% complete 2. 22,000 cell phones were 40% complete First, determine the formula for calculating equivalent units of production. (Abbreviation used: WIP = Work-in-Process Inventory) Number of units in ending WIP Percentage complete = Equivalent units of production Assumption 1.9,000 cell phones were 60% complete The equivalent units for conversion costs is