Palin inc. has started a new system of allocating costs according to what their employees do, rather than what the company spends. for example, labor expenses are allocated to employee tasks rather than salary and benefits. this practice is referred to

activity based costing

Explanation:

In activity based costing all the expense are provided as according to the activity status it is concerned to. Basically no expenses are charged simply, Rather they are charged based on the activity they are linked to.

Here also the employee expense are not normally charged to salary head, rather it is charged on some activity and as cost of completing such activity.

As the expense is specifically charged to a specific activity as a costing to it, it is following the activity based costing technique.

drop shippers;

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.'