Shelp Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.15 Direct labor $ 3.35 Variable manufacturing overhead $ 1.40 Fixed manufacturing overhead $ 81,000 Sales commissions $ 0.50 Variable administrative expense $ 0.50 Fixed selling and administrative expense $ 40,500 For financial reporting purposes, the total amount of period costs incurred to sell 9,000 units is closest to:

The total amount of period costs incurred to sell 9,000 units is closest to $49,500

Explanation:

In order to calculate the total amount of period costs incurred to sell 9,000 units we would have to make the following calculation:

Total amount of period costs incurred to sell 9,000 units=Sales commissions+Variable administrative expense+Fixed selling and administrative expense

Sales commissions= 9,000*0.5=$4,500

Variable administrative expense= 9,000*0.5=$4,500

Fixed selling and administrative expense=$40,500

Total amount of period costs incurred to sell 9,000 units=$4,500+$4,500+$40,500

Total amount of period costs incurred to sell 9,000 units=$49,500

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explanation:

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.'