Organic Sugar Company at Ohio has six processing departments for refining sugar: Affination, Carbonatation, 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 95% complete with respect to direct materials and conversion costs respectively. How many metric tons of sugar were refined and transferred to the Packaging Department in August?

A) 20,500 metric tons

B) 5,500 metric tons

C) 15,000 metric tons

D) 9,500 metric tons

Beginning Work-in-Process Inventory Started in production Ending Work-in-Process Inventory Beginning Work-in-Process Inventory Costs added during August: Direct materials Direct labor Manufacturing overhead Total costs added during August Metric Tons 10 20,500 5,500 Costs $0 500,000 250,000 125,000 $875,000