Tobin Sugar,Inc In August,15,000 Metric Tons Were Completed and Sent to the Are

Essay

Tobin Sugar,Inc.has six processing departments for refining sugar-Affination,Carbonation,Decolorization,Boiling,Recovery,and Packaging.Conversion costs are added evenly throughout each process,and materials are added at the beginning of each process.Data from August for the Recovery Department are as follows:
$$\begin{array} { | l | r | } \hline & \text { Metric Tons } \\\hline \text { Beginning Work-in-Process } & \\\text { Inventory } & 3,000 \\\hline \text { Transferred In } & 18,500 \\\hline \text { Ending Work-in-Process Inventory } & 6,500 \\\hline\end{array}$$
In August,15,000 metric tons were completed and sent to the Packaging Department.The ending Work-in-Process Inventory was 50% complete with respect to conversion costs.Prepare a production cost report for the Recovery Department to show the equivalent units for direct materials and conversion costs.The weighted-average method is used.