The cost of goods sold is calculated as follows:

A. Beginning Merchandise Inventory plus Net Delivered Cost of Purchases less Ending Merchandise Inventory equals Cost of Goods Sold.
B. Total Merchandise Available for Sale less Ending Merchandise Inventory.
C. Both A and B.
D. Neither A or B.

C. Both A and B.

Explanation:

The movement in the inventory account between the start of a period and the end of that period is as a result of sales and purchases.

Mathematically,

Opening Inventory + Purchases - cost of goods sold = Closing Inventory

As such,

Cost of goods sold

= Opening Inventory + Purchases - Closing Inventory

The sum of the opening inventory and the purchases gives the total inventory available for sale.

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.'