Which of the following formulas is used for calculating predetermined overhead? question 18 options: estimated annual overhead divided by estimated annual activity level estimated annual activity level divided by estimated annual overhead actual direct materials divided by actual direct labor unadjusted cost of goods sol

Estimated Annual Overhead divided by Estimated Annual Activity Level

Explanation:

The computation of the predetermined overhead rate. The formula is shown below:

Predetermined overhead rate = (Total estimated manufacturing overhead) ÷ (estimated direct labor-hours)

The estimated direct labor hour is a part of the activity level

And, it shows a relationship between the Total estimated manufacturing overhead and the estimated annual activity level

Hence, all other options are wrong

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.'