A company estimates that overhead costs for the next year will be $8,320,000 for indirect labor and $155,500 for factory utilities. The company uses machine hours as its overhead allocation base. If 400,000 machine hours are planned for this next year, what is the company's plantwide overhead rate

The company's plantwide overhead rate is 21.19%

Explanation:

given information:

indirect labor = $8,320,000

factory utilities = $155,500

machine hours = 400,000

to calculate the overhead rate, we can use the following formula

in this case.

the indirect cost = indirect labor + factory utilities

                           = $8,320,000  + $155,500

                           = $8,475,500

allocation measure = 400,000

thus,

                     = 21.19%

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.'