This C produce oell phones for Novenber Caldwell manufactures cell phones. The conversion costs t separate assumptions, calculate the equivalient units of production for conversion 1. 18,000 ORI phones were 80% oomplete are added evenly throughout the process in the Assembly Department. The company uses the wnighted avarage method. For e costs in the ending Work-in-Process Inventory for the Assembly Department 25,000 cell phones were 20% complete First, determine the formula for calculating equivalent units of production (Abbreviation used: WIP Work-in-Process Inventory Equivalent units of production Aesumption t. ,6,000 cel phones were 80% conglete The equivalent units for conversion osts Assumption 2. 25.000 cen phones wen 20% complete The equivalent units for conversion cotsi