Inventory records for dunbar incorporated revealed the following:
date transaction number of units unit cost
apr. 1 beginning inventory 410 $2.33
apr. 20 purchase 380 2.74
dunbar sold 640 units of inventory during the month. ending inventory assuming fifo would be (do not round your intermediate calculations. round your answer to the nearest dollar amount):
a. $349.
b. $955.
c. $411.
d. $1,123.

The correct answer is "C. $411.".

Explanation: The inventory before the sale is:

Date   Transaction          Number of Units        Unit Cost      Total Cost

Apr.1   Beginning Inv.             410                        $2,33            $955,30

Apr.20   Purchase                  380                       $2,74            $1041,20

The sale according to the FIFO (First in - First out) system would be:

Transaction          Number of Units        Unit Cost      Total Cost

   Sales                      410                          $2,33          $955,30

                                  230                         $2,74          $630,20

                                                                           Total:  $1585,50

Ending inventory is:

Number of Units        Unit Cost      Total Cost

  150 (380-230)            $2,74            $411

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.'