Jason, inc. produces leather purses. jason has developed a static budget for the first quarter, based on 20,000 direct labor hours. during the quarter, the actual activity was 22,000 direct labor hours. data for the first quarter are summarized as follows: static budget (20,000 hours) actual costs (22,000 hours) direct materials cost $ 80,000 $ 87,000 direct labor cost 160,000 174,000 building rental 48,000 50,000 total $288,000 $311,000 what is the flexible budget amount for the first quarter?

a.$311,000
b.$261,000
c.$288,000
d.$312,000
e. cannot be determined.

total cost flexible budget = $312000

so correct option is d.$312,000

Explanation:

given data

                                                 Static budget                 Actual costs

                                                (20,000 hours)              (22,000 hours)

Direct materials cost                 $ 80,000                    $ 87,000

Direct labor cost                        160,000                       174,000

Building rental                            48,000                        50,000

Total                                            $288,000                    $311,000

to find out

flexible budget amount for the first quarter

solution

first we get here direct material cost for flexible budget that is express as

direct material cost is 80000

and here no of hour = 20000 and rate is 4 per hour

so cost for 22000 hour is = $88000      1

and

direct labor cost for flexible budget is

here direct labor cost is = 160000

and and here no of hour = 20000 and rate is 8 per hour

so cost for 22000 hour is = $176000            2

so total cost flexible budget amount for the first quarter is here as

total cost flexible budget = direct material  + direct labor cost + building rental   3

total cost flexible budget = $88000 + $176000 + 48000

total cost flexible budget = $312000

so correct option is d.$312,000

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.'

answer; (a) calling people who have not shown interest in the product and asking them to buy it;