Beans Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $162,000, variable manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently, Job K818 was completed with the following characteristics: Number of units in the job 10 Total direct labor-hours 50 Direct materials $ 920 Direct labor cost $ 1,400 The total job cost for Job K818 is closest to:

Total cost= $2,595

Explanation:

Giving the following information:

Estimated fixed manufacturing overhead cost= $162,000

Variable manufacturing overhead of $2.80 per direct labor-hour

Estimated direct labor hours= 60,000

Job K818:

Number of units in the job 10

Total direct labor-hours 50

Direct materials $920

Direct labor cost $1,400

First, we need to calculate the predetermined overhead rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= (162,000/60,000) + 2.8

Predetermined manufacturing overhead rate= $5.5

Now, we can calculate the total cost for Job K818:

Total cost= direct material + direct labor + allocated overhead

Total cost= 920 + 1,400 + 5.5*50

Total cost= $2,595

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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