A production department in a process manufacturing system completed its work on 72,000 units of product and transferred them to the next department during a recent period. Of these units, 28,800 were in process at the beginning of the period. The other 43,200 units were started and completed during the period. At period-end, 17,100 units were in process.
Prepare the department’s equivalent units of production with respect to direct materials under each of three separate assumptions using the Weighted -average method for process costing.

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.'

107x106 is the answer