Ortog manufactures of phones. The conversion costo produce cell phone for November wedded evenly throughout the process in the Department. The court the where method. For each of the following promotions qui sont units of production for conversion costs in the wing Work in Process inventory for me 1 14.000 coll phones were 70% complete 2. 20.000 phones were 20% complete First, determine the formula for calculating equivalent units of production (Aboviation tood: WIP - Work in Procontentory Equivalent una production Assumption 1.14,000 cell phones were 75% complete The equivalent units for conversion Assumption 2.26.000 cell phones were 25 completo The equivalent units for conversion cost is