Hudek Inc., a manufacturing Corporation, has provided the following data for the month of July. The balance in the Work in Process inventory account was $20,000 at the beginning of the month and $10,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $50,000 and direct labor cost of $22,000. The actual manufacturing overhead cost incurred was $58,000. The manufacturing overhead cost applied to Work in Process was $56,000. The cost of goods manufactured for July was:

$138,000

Explanation:

The computation of cost of goods manufactured for July is shown below:-

Cost of goods manufactured for July = Opening work in progress + Direct material + Direct labor + Manufacturing cost - Closing work in progress

= $20,000 + $50,000 + $22,000 + $56,000 - $10,000

= $148,000 - $10,000

= $138,000

Therefore for computing the cost of goods manufactured for July we simply applied the formula.

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.'