
Concept explainers
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

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