Kiara, while trying to log in to her bank website, visited a scammer's fake, official-looking website and provided her personal and financial information. The next day, she found out that an amount that she did not transact was deducted from her account. She registered a complaint and found out that the website that she logged in was a fake website. In this scenario, Kiara is a victim of .

The fields company has two manufacturing departments, forming and painting. the company uses the weighted-average method of process costing. at the beginning of the month, the forming department has 25,000 units in inventory, 60% complete as to materials and 40% complete as to conversion costs. the beginning inventory cost of $60,100 consisted of $44,800 of direct materials costs and $15,300 of conversion costs. during the month, the forming department started 300,000 units. at the end of the month, the forming department had 30,000 units in ending inventory, 80% complete as to materials and 30% complete as to conversion. units completed in the forming department are transferred to the painting department. cost information for the forming department is as follows: