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 22,000
Ending Work-in-Process Inventory 6,000

Costs
Beginning Work-in-Process Inventory $0
Costs added during August
Direct materials 520,000
Direct labor 220,000
Manufacturing overhead 125,000
Total costs added during August $865,000

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) 6,000 metric tons
C) 16,000 metric tons
D) 28,000 metric tons

C .C) 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 + 6,000
22,000 - 6,000 = Transferred out
Transferred out = 16,000 metric tons