The Refining Department of Crystal Care Sugine had 72.000 tons of stort for December of the 12.000 60.00 ons were come and wanted to the Boiling Department, and the remaining 12.000 tons were on the doctor at the beginning of the proces Conversion are added equally throughout the refining process. The widgethod Cherbs of production for conversion costs OA 60.000 units OB 8.400 units c. 68.400 units OD 72,000 units