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131Spring2022 Test: Exam 1: Chapters 16-21 [Required] This test: 21 point(s) possible Question 10 of 21 This question: 1 point(s) possible Submit test Pittman 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. 6,000 cell phones were 90% complete 2. 19,000 cell phones were 10% complete First, determine the formula for calculating equivalent units of production. (Abbreviation used: WIP = Work-in-Process Inventory) Equivalent units of production Assumption 1. 6,000 cell phones were 90% complete The equivalent units for conversion costs is Assumption 2. 19,000 cell phones were 10% complate The equivalent units for conversion costs is