n January 1, 2018, the Shagri Company began construction on a new manufacturing facility for its own use. The building was completed in 2019. The only interest-bearing debt the company had outstanding during 2018 was long-term bonds with a book value of $11,600,000 and an effective interest rate of 11%. Construction expenditures incurred during 2018 were as follows: January 1 $ 660,000 March 1 696,000 July 31 576,000 September 30 760,000 December 31 460,000 Required: Calculate the amount of interest capitalized for 2018.

$183,700

Explanation:

Calculation to determine the amount of interest capitalized for 2018.

First step is to calculate the Accumlated expenditure

DateExpenditure*Weight=Average

January 1660000*12/12=660,000

March 1696000*10/12=580,000

July 31576000*5/12=240,000

September 30760000*3/12=190,000

December 31460000*0/12=0

Accumulated expenditure=660,000+580,000+240,000+190,000

Accumulated expenditure=$1,670,000

Now let determine the amount of interest capitalized for 2018

Interest capitalized for 2018=$1,670,000*11%

Interest capitalized for 2018=$183,700

Therefore the amount of interest capitalized for 2018 is $183,700

answer may be d i think

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.'