The basic problem with the average-cost approach is that it :
a. does not consider cost variations at different levels of output.
b. does not consider historical values.
c. does not add a reasonable markup to the average cost of a product.
d. is not commonly used.
e. is a complex method

The correct answer is (A)

Explanation:

Average cost approach is utilised to analyse the average cost of inventory available for sale. There are various advantages of using average cost techniques, but at the same time it has few limitations. Average cost methods do not account for the cost variation in different level of outputs. Cost variation is important to account for as it can change the overall cost of estimations, and cost averages.

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.'

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