The Sanding Department of Quik Furniture Company has the following production and manufacturing cost data for March 2017, the first month of operation. Production:

10,000 units started which is comprised of 7,000 units finished and transferred out and 3,000 units started that are 100% complete as to materials and 20% complete as to conversion costs.

Manufacturing costs:
Materials $33,000
Labor $21,000
Overhead $36,000

Required:
Prepare a production cost report.

Quick Furniture Company

The Sanding Department

Production Report

For the month of March 2017:

Production Cost Report:

                                          Materials     Conversion     Total

Manufacturing costs          $33,000     $57,000       $90,000

Cost per equivalent unit:

Manufacturing costs          $33,000     $57,000

Equivalent units                    10,000          7,600

Cost per equivalent unit      $3.30         $7.50

Cost assigned to:

Units transferred out          $23,100      $52,500         $75,600

Ending Work in Process      $9,900        $4,500             14,400

Total costs assigned         $33,000      $57,000         $90,000

Explanation:

a) Data and Calculations:

                                          Materials     Conversion

Units started       10,000

Units completed  7,000     7,000           7,000

Ending WIP          3,000     3,000              600

Equivalent units                10,000           7,600

Production Cost Report:

                                          Materials     Conversion     Total

Manufacturing costs          $33,000     $57,000        $90,000

Cost per equivalent unit:

Manufacturing costs          $33,000     $57,000

Equivalent units                    10,000          7,600

Cost per equivalent unit      $3.30         $7.50

Cost assigned to:

Units transferred out          $23,100      $52,500         $75,600

                                 ($3.30 * 7,000)    ($7.50 * 7,000)

Ending Work in Process      $9,900        $4,500             14,400

                                 ($3.30 * 3,000)    ($7.50 * 600)

Total costs assigned         $33,000     $57,000          $90,000

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.'