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 -20-3 What was the conversion cost for Evergreen Orange's Tampa operation last month? olution: Conversion Costs S20-4 For each separate assumptions, calculate the equivalent units of production for conversion costs in the ending Work-in-Process Inventory for the Assembly Department: Solution: 1. Equivalent Units 2. Equivalent Units