Anton believes his company's overhead costs are driven (affected) by the number of machine hours because the production process is heavily automated. during the period, the company produced 3,000 units of product a requiring a total of 100 machine hours and 2,000 units of product b requiring a total of 25 machine hours. what allocation rate should be used if the company incurs overhead costs of $10,000?

(a) $2 per unit
(b) $2 per machine hour
(c) $80 per unit
(d) $80 per machine hour

overhead rate = $80 per machine hour

so correct option is (D) $80 per machine hour

Explanation:

given data

Product A produced = 3,000 units

Product A requiring total = 100 machine hours

Product B produced = 2,000 units

Product B requiring total = 25 machine hours

overhead costs = $10,000

to find out

allocation rate

solution

first we get here total machine hours required that is express as

total machine hours required = 100 hours + 25 hours

total machine hours required = 125 hours

and total overhead cost is = $10000

so here production system heavily automate

so that overhead allocation rate is base on machine hour

and overhead allocation rate will be as

overhead rate =

overhead rate = $80 per machine hour

so correct option is (D) $80 per machine hour

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.'