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Southwest Sugar,Inc The Ending Work-In-Process Inventory Is 100% and 85% Complete with Are

Question 111

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Southwest Sugar,Inc.has six processing departments for refining sugar-Affination,Carbonation,Decolorization,Boiling,Recovery,and Packaging.Conversion costs are added evenly throughout each process.Data from the month of August for the Recovery Department are as follows:  Metric Tons  Beginning Work-in-Process Inventory 0 Started in production 21,500 Ending Work-in-Process Inventory 5,000\begin{array} { | l | r | } \hline & { \text { Metric Tons } } \\\hline \text { Beginning Work-in-Process Inventory } & 0 \\\hline \text { Started in production } & 21,500 \\\hline \text { Ending Work-in-Process Inventory } & \underline { 5,000 } \\\hline\end{array}  Costs  Beginning Work-in-Process Inventory $0 Costs added during August  Direct materials 520,000 Direct labor 245,000 Manufacturing overhead 120,000 Total costs added during August $885,000\begin{array} { | l | r | } \hline & { \text { Costs } } \\\hline \text { Beginning Work-in-Process Inventory } & \$ 0 \\\hline \text { Costs added during August } & \\\hline \text { Direct materials } & 520,000 \\\hline \text { Direct labor } & 245,000 \\\hline \text { Manufacturing overhead } & \underline { 120,000 } \\\hline \text { Total costs added during August } & \$ 885,000 \\\hline\end{array} The ending Work-in-Process Inventory is 100% and 85% complete with respect to direct materials and conversion costs,respectively.The weighted-average method is used.How many metric tons of sugar were refined and transferred to the Packaging Department in August?


A) 21,500 metric tons
B) 5,000 metric tons
C) 16,500 metric tons
D) 26,500 metric tons

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