The Zakchari Company Has Six Processing Departments for Refining Sugar-Affination

The Zakchari Company 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.