Which of the following accurately represents the "split cost" for analyzing the direct materials flexible budget variance? A) Actual Quantity x Actual Price
B) Actual Quantity x Standard Price
C) Standard Quantity x Actual Price
D) Standard Quantity x Standard Price
E) None of the above

B. Actual Quantity x Standard Price

Explanation:

The split cost" for analyzing the direct materials flexible budget variance is represented by the actual quantity multiplied by the standard price.

It should be noted that the flexible budget variance is denoted as the difference that occurs between the results which are gotten through the model of the flexible budget and the actual results.

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.'