In the sweet action! supply chain, the flowers produce the nectar which is collected by the bees. the busy bees take this nectar and produce honey, which is collected by the beekeeper, who puts it in quart jars and supplies it to the baker. the baker produces a lovely array of confections, which are purchased by the local restaurant. the restaurant sells these confections to their loyal diners, who gleefully consume them and nag the chef for his recipe. which of these statements about this supply chain is best?
a) the busy bees are a first-tier supplier of the local restaurant.
b) the beekeeper is a first-tier supplier of the local restaurant.
c) the baker is a first-tier supplier of the local restaurant.
d) the local restaurant is a first-tier supplier of the loyal diners.

Pestiferous manufacturing produces a chemical pesticide and uses process costing. there are three processing departmentslong dash​mixing, ​refining, and packaging. on january​ 1, the first departmentlong dashmixinglong dashhad no beginning inventory. during​ january, 48,000 fl. oz. of chemicals were started in production. of​ these, 40,000 fl. oz. were​ completed, and​ 8,000 fl. oz. remained in process. in the mixing​ department, all direct materials are added at the beginning of the production​ process, and conversion costs are applied evenly throughout the process. at the end of​ january, the equivalent unit data for the mixing department were as​ follows: units equivalent units equivalent units units to be accounted for direct materials costs conversion costs completed and transferred out ​40,000 ​40,000 ​40,000 ending​ work-in-process* ​8,000 ​8,000 ​3,520 ​48,000 ​48,000 ​43,520 ​* percent complete for conversion​ costs: 44% in addition to the​ above, the cost per equivalent unit were​ $1.35 for direct materials and​ $5.30 for conversion costs. using this​ data, calculate the full cost of the ending wip balance in the mixing department. the​ weighted-average method is used.