S18-4 Calculating EUP Learning Objective 2 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