Docksider Boats uses a job order cost accounting system. During one month Docksider purchased $153,000 of raw materials on credit; issued materials to production of $164,000 of which $24,000 were indirect. Docksider incurred a factory payroll of $95,000, paid in cash, of which $25,000 is classified as indirect labor. Docksider uses a predetermined overhead application rate of 170% of direct labor cost. The journal entry to record the application of factory overhead to production is:Answer Debit Raw Materials Inventory $153,000; credit Accounts Payable $153,000. Debit Goods in Process Inventory $140,000; debit Factory Overhead $24,000; credit Raw Materials Inventory $164,000. Debit Raw Materials Inventory $195,000; credit Goods in Process Inventory $195,000. Debit Goods in Process Inventory $140,000; debit Raw Materials Inventory $24,000; credit Materials Inventory $164,000. Debit Finished Goods Inventory $140,000; credit Raw Materials Inventory $140,000.

The journal entry to record the application of factory overhead to production is Debit Goods in Process Inventory $140,000; debit Factory Overhead $24,000; credit Raw Materials Inventory $164,000.

Goods in Process Inventory A/c. Dr $140,000

Factory Overhead A/c. Dr $24,000

 To, Material inventory A/c $164,000

(Being Factory OH application is recorded)

Calculation,

$164,000 = $140,000 + $24,000

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Debit Goods in Process Inventory $140,000; debit Factory Overhead $24,000; credit Raw Materials Inventory $164,000

Explanation:

The journal entry is shown below:

Goods in process inventory  $140,000

Factory overhead $24,000

        To Material inventory $164,000

(Being the application of the factory overhead is recorded)

For recording this transaction we debited the goods in process inventory and factory overhead and the material inventory is credited so that the proper posting could be done

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.'