Tyler Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $127.20 per unit. Sales volume (units) 5,000 6,000 Cost of Sales $419,000 $502,800 Selling and Admintrative costs $186,000 $202,200 The best estimate of the total contribution margin when 5,300 units are sold is:

total contribution margin= $144,160

Explanation:

First, we need to calculate the unitary variable cost of sales:

Cost of sales= 419,000/5,000= $83.8

Cost of sales= 502,800/6,000= $83.8

It is all variable.

Now, to estimate the variable component of selling and administrative, we will use the high-low method:

Variable cost per unit= (Highest activity cost - Lowest activity cost)/ (Highest activity units - Lowest activity units)

Variable cost per unit= (202,200 - 186,000) / (6,000 - 5,000)

Variable cost per unit= $16.2

Finally, the total contribution margin:

total contribution margin= number of units*unitary contribution margin

total contribution margin= 5,300*(127.2 - 83.8 - 16.2)

total contribution margin= 5,300*27.2

total contribution margin= $144,160

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.'

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