The Fabricating Department started the current month with a beginning Work in Process inventory of $11,800. During the month, it was assigned the following costs: direct materials, $77,800; direct labor, $25,800; and factory overhead, 50% of direct labor cost. Also, inventory with a cost of $118,000 was transferred out of the department to the next phase in the process. The ending balance of the Work in Process Inventory account for the Fabricating Department is:

$10,300

Explanation:

The computation of the ending balance of the work in process inventory account is shown below:

= Beginning work in process inventory + direct material cost + direct labor cost + factory overhead cost - transferred out cost

= $11,800 + $77,800 + $25,800 + $25,800 ×50% - $118,000

= $11,800 + $77,800 + $25,800 + $12,900 - $118,000

= $10,300

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.'