During May, $60,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $12 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 330 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $7,200 of direct materials cost. The Corporation incurred $42,450 of actual manufacturing overhead cost during the month and applied $40,500 in manufacturing overhead cost. The direct materials cost in the May 1 Work in Process inventory account totaled:

3,375 direct labor hours

Explanation:

The computation of the actual direct labor hours worked is shown below:

Actual direct labor worked is

= Manufacturing overhead cost ÷ Predetermined overhead rate

= $40,500 ÷ $12

= 3,375 direct labor hours

By dividing the manufacturing overhead cost by the predetermined overhead rate we can get the actual direct labor hours worked and the same is applied

a ab

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.'