Nellie orally agreed to hire Handyman Construction to build a cherry mantle for her fireplace for $1,750. The mantle was going to be specially manufactured. Handyman Construction obtained all the material for the job. Before Handyman Construction started work on the mantle, Nellie contacted the company and told it that she no longer wanted the mantle. Handyman Construction sued Nellie for breach of contract, and she raised the defense that the contract was not in writing as required by the statute of frauds. Handyman Construction then countered that the writing was not needed because the mantle was going to be specially manufactured. What result?

a. Handyman Construction prevails because it specially manufactured the ramp.
b. Handyman Construction prevails because the materials could not be used for other jobs.
c. Handyman Construction loses because the materials could be used for other jobs.
d. Handyman Construction loses because the contract needed to be in writing.

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.