Process inventory-Cutting Work-in-Process Inventory-Finishing Finished Goods Inventory S20-3 Calculating conversion costs Evergreen Orange manufactures orange juice. Last month's total manufacturing costs for the Tampa operation included: Direct materials Direct labor Manufacturing overhead $ 450,000 32,000 125,000 What was the conversion cost for Evergreen Orange's Tampa operation last month? S20-4 Calculating EUP Cadwell 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. 12,000 cell phones were 60% complete 2. 21,000 cell phones were 40% complete