Tuscarora, Inc., a merchandising company, has the following budgeted figures: Jan Feb Mar April Sales $ 56 comma 600 $ 61 comma 000 $ 81 comma 000 $ 93 comma 000 Cost of goods sold 60% of sales Required ending inventory $ 15 comma 000 + 20% of next month's sales Inventory on hand on Jan 1 $ 27 comma 000 Calculate the budgeted purchases for the month of January. A. $ 27 comma 200 B. $ 6 comma 760 C. $ 61 comma 160 D. $ 34 comma 160

D. $34,160 is the budgeted purchases for the month of January.

Explanation:

a) Budgeted purchases is equal to cost of goods sold plus closing inventory minus opening inventory, i.e. $33,960 + $27,200 - $27,000 = $34,160.

b) Cost of goods sold equals 60% of Sales ($56,600) = $33,960.

c) Closing inventory equal $15,000 + 20% of February Sales ($61,000) = $27,200.

So, to get purchases, we work back from cost of sales and add the closing inventory, which gives the cost of goods available for sale, then we deduct the opening inventory ($27,000, which is given).

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.'