Organic Sugar Company at Ohio Has Six Processing Departments for Refining

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 and materials are added at the beginning of each process. Data from the month of August for the Recovery Department are as follows:
$$\begin{array} { | l | r | } \hline & \text { Metric Tons } \\\hline \text { Beginning Work-in-Process Inventory } & 3,000 \\\hline \text { Started in production } & 18,500 \\\hline \text { Ending Work-in-Process Inventory } & 6,500 \\\hline\end{array}$$ 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.