In May direct labor was 60% of conversion cost. If the manufacturing overhead for the month was $54,000 and the direct materials cost was $30,000, the direct labor cost was: a. $20,000 b. $45,000 c. $81,000 d. $36,000

The correct answer is C.

Explanation:

Giving the following information:

In May direct labor was 60% of conversion cost. If the manufacturing overhead for the month was $54,000.

We know that:

Conversion cost= direct labor + manufacturing overhead

If direct labor was 60% of conversion costs, overhead was 40%.

Rule of 3:

40%=54,000

60%= x

x= (0.60*54,000)/0.40

x= 81,000

Direct labor= 81,000

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.'

answer assertive;