Periodic inventory using fifo, lifo, and weighted average cost methods the units of an item available for sale during the year were as follows: jan. 1 inventory 12 units at $46 $552 aug. 7 purchase 18 units at $49 882 dec. 11 purchase 14 units at $51 714 44 units $2,148 there are 17 units of the item in the physical inventory at december 31. the periodic inventory system is used. determine the inventory cost using (a) the first-in, first-out (fifo) method; (b) the last-in, first-out (lifo) method; and (c) the weighted average cost method (round per unit cost to two decimal places and your final answer to the nearest whole dollar). a. first-in, first-out (fifo) $ b. last-in, first-out (lifo) $ c. weighted average cost

A. $861

B.$797

C.$829.94

first order the operations of the year

January Purchase A - 12 units $46 = $552

August  Purchase B- 18 units $ 49 = $882

December Purchase C - 14 units $51 = $714

The total number of units purchased is 44. If at the end of the year there are 17, we assume that 27 units were sold AFTER the last purchase.

So with this is the inventory value according to the method used

A. FIFO. The first purchases are those that are sold, we sold 27 units, then.

Purchase A = 0 ( 12 - 12) x $46 = 0

Purchase B = 3 (18-15) x  $49=$147

Purchase C = 14            x 51 = $714

inventory cost = $861

B. LIFO . the last purchases are the first sales. we sold 27 units

Purchase A = 12             x $46 = $552

Purchase B = 5 (18-13) x  $49=$245

Purchase C = 0 (14-14)  x 51 = 0

inventory cost = $797

C.WEIGHTED AVERAGE COST-  we must perform the weighted average of all purchases

Total inventory =44 units

sum of all purchases = $ 2148

average cost = $48.82

inventory cost = 17 unist x $8.82= $829.94

what are your options to your question?

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'