Morrish inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the direct labor budget indicates that 6,100 direct labor-hours will be required in january. the variable overhead rate is $3.00 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $103,090 per month, which includes depreciation of $18,910. all other fixed manufacturing overhead costs represent current cash flows. the january cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be $102480

Explanation:

For computing the cash disbursements for manufacturing overhead, the calculation is shown below:

= Direct labor cost + Fixed manufacturing overhead

where,

direct labor cost = Direct labor hours × per labor rate

                           = 6,100 × $3.00

                           = $18,300

And, in budgeted fixed manufacturing overhead, the depreciation should be deducted as it is a non cash expense.

So,

= Budgeted fixed manufacturing overhead - depreciation

= $103,090 - $18,910

= $84,180

Now apply the above values to the formula.

So, cash disbursements is =  $18,300 +  $84,180 = $102480

Hence, The January cash disbursements for manufacturing overhead on the manufacturing overhead budget should be $102480

the answer is either c or b, i cant be to sure tho.

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.'