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:

Metric Tons
Beginning Work-in-Process Inventory 3,000
Transferred In 18,500
Ending Work-in-Process Inventory 6,500

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.
What will be an ideal response

Tobin Sugar, Inc.
Production Cost Report—Recovery Department
Month Ended August 31, 20XX

Equivalent units
Whole Direct Conversion
Units Materials Costs
Units to account for:
Beginning WIP 3,000
Transferred in 18,500
Total units to account for 21,500
Units accounted for:
Completed and transferred out 15,000 100% 15,000 100% 15,000
Ending WIP 6,500 100% 6,500 50% 3,250
Total units accounted for 21,500 21,500 18,250