Question

salvedierra company 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. 15,000 cell phones were 90% complete
2. 24,000 cell phones were 10% complete

identify the formula to calculate the equivalent units of production (eup) for conversion costs in ending work - in - process inventory (wip)
equivalent units of production = number of units in ending wip × percentage complete

assumption 1. 15,000 cell phones were 90% complete
the equivalent units for conversion costs =

Explanation:

Step1: Apply the formula

We use the formula Equivalent units of production = Number of units in ending WIP × Percentage complete. Here, the number of units in ending WIP is 15000 and the percentage complete is 90% or 0.9.
$15000\times0.9$

Step2: Calculate the result

$15000\times0.9 = 13500$

Answer:

13500