The following information is available for department x for the month of august: work in process, august 1:
materials $ 8,480
conversion costs $15,900
costs added during august:
materials $29,680
conversion costs $26,500
equivalent units of production (weighted average):
materials 4,240
conversion 5,300
department x's cost per equivalent unit for conversion using the weighted average method would be:
a.$8.00.b.$5.00.c.$3.00.d.$9.00.

a. $8.00

Explanation:

The approach we will use to calculate cost per equivalent unit for conversion using weighted average method consists of the following stages:

1st stage: Add beginning (i.e start of August) conversion cost  with conversion costs incurred during August to get total conversion cost

2nd stage: Then divide total conversion cost upon equivalent units of production (units of production for conversion =5300).

Now, lets compute.

Total conversion cost = $15900+$26500

TCC=$42400

Cost per equivalent unit for conversion= $42400÷5300

CPEUC= $8

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.'