Zucchero 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:



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) 22,000 metric tons

B) 6000 metric tons

C) 16,000 metric tons

D) 28,000 metric tons


C) 16,000 metric tons
Explanation: To account for = Beginning balance + Amount
Accounted for = Transferred out + In process = To account for
22,000 = Transferred out + In process
22,000 = Transferred out + 6000
22,000 - 6000 = Transferred out
Transferred out = 16,000 metric tons

Business

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