Azucar, 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 August for the Decolorization Department are as follows: Metric Tons 0 13,500 Beginning Work-in - Process Inventory Transferred in Completed and transferred out to Boiling in August Ending Work-in-Process Inventory 5,500 8.000 Costs Beginning Work-in-Process Inventory Costs added during August Direct materials Dired and 3,000,000 1 100 000 O O A. $222.22 per metric ton for direct materials: $150.00 per metric ton for conversion costs B. $81.48 per metric ton for direct materials: $200.00 per metric ton for conversion costs O C. $222 22 per metric ton for direct materials: 5222.22 per metric ton for conversion costs O D. $200.00 per metric ton for direct materials; 581.48 per metric ton for conversion costs