Exercise 21-8 fuqua company's sales budget projects unit sales of part 198z of 10,000 units in january, 12,000 units in february, and 13,000 units in march. each unit of part 198z requires 4 pounds of materials, which cost $2 per pound. fuqua company desires its ending raw materials inventory to equal 40% of the next month's production requirements, and its ending finished goods inventory to equal 20% of the next month's expected unit sales. these goals were met at december 31, 2016. prepare a production budget for january and february 2017. fuqua company production budget january february : :

January:

we start with expected sales (10,000 units) and then we must add ending inventory (20% of February's expected sales = 12,000 x 20% = 2,400) minus beginning inventory of finished parts (20% of January's expected sales = 10,000 x 20% = 2,000).

= 10,000 + 2,400 - 2,000 = 10,400 units

February:

again we start with expected sales (12,000 units) and then we must add ending inventory (20% of March's expected sales = 13,000 x 20% = 2,600) minus beginning inventory of finished parts (2,400 from January).

= 12,000 + 2,600 - 2,400 = 12,200 units

production budget finished 198z parts

                                                            January              February

Expected sales in units                       10,000                 12,000

+ ending inventory                                2,400                  2,600  

subtotal                                                12,400                  14,600

- beginning inventory                         (2,000)                  (2,400)  

required production units                   10,400                  12,200

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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.'