Luker corporation uses a process costing system. the company had $180,500 of beginning finished goods inventory on october 1. it transferred in $857,000. of units completed during the period. the ending finished goods inventory balance on october 31 was $178,200. the entry to account for the cost of goods sold in october is:

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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.'