Caldwell 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. 8 comma 000 cell phones were 90% complete 2. 25 comma 000 cell phones were 10% complete first, determine the formula for calculating equivalent units of production. (abbreviation used: wip = work-in-process inventory) x = equivalent units of production assumption 1. 8 comma 000 cell phones were 90% com