Respuesta :
Answer:
option (B) 49,200
Explanation:
Data provided in the question:
Sales 50,000 units 48,000 units 51,000 units
Month July August September
Ending finished-goods inventory = 40% of the following month's sales
Thus,
Total number of units required in August
= sales + Ending inventory
= 48,000 units + ( 40% of sales in September )
= 48,000 units + ( 0.40 × 51,000 )
= 48,000 units + 20,400 units
= 68,400 units
Beginning inventory of August = Ending inventory of July
= 40% of sales in August
= 0.40 × 48,000
= 19,200 units
Therefore,
Units to be produced in August
= Total number of units required in August - Beginning inventory of August
= 68,400 units - 19,200 units
= 49,200 units
Hence,
Answer is option (B) 49,200
Inventory management is a significant part of any organization along with proper management of records can help firms earn profits. Thus, the company needs to produce 49,200 units for the month of August.
What is Inventory Management?
Inventory management refers to the process of ordering, storing, using, and selling a company's inventory. This includes the handling of raw materials, parts, and finished products, as well as the storage and processing of such items.
As per the given information, the company's policy is to maintain an ending finished goods inventory equal to 40% of the following month's sales.
Hence, the calculation further for Inventory production for August are given below:
[tex]\rm\,Ending\,finished\, goods \,inventory = (40\%\, of\, following\, month \,sales)\\[/tex]
[tex]\rm\\Ending\, Inventory\, of \,August = 40\% \,of\, September\\\\rm\,Total\,Number \,of \,Units\, for\, the\, Month \,of\, August = Sales + Ending Inventory of August\\\\\rm\,Total\,Number \,of \,Units\, for\, the\, Month \,of\, August = 48,000 + (40\% of 51,000)\\\\rm\,Total\,Number \,of \,Units\, for\, the\, Month \,of\, August = 68,400 \,Units.[/tex]
The beginning inventory for the month of August will be the ending inventory of July, therefore that has to be deducted to know the actual number of units of goods to be produced for the month of August:
[tex]\rm\,Ending\,Finished\, Goods \,Inventory = (40\%\, of\, following\, Month \,Sales)\\\\\\Ending\, Inventory \, of \, July = 40\% \, of \, August \, Sales\\\\Ending \, Inventory \, of \, July \, = 40\% \, of \, 48,000\\\\\Ending \, Inventory\, of\, July = 19,200 \, Units.\\[/tex]
[tex]\rm\,Total\,Number \,of \,Units\, for\, the\, Month \,of\, August = Total \,Units \, of \, Goods\, to\, be\, Produced - Beginning \, Inventory \, of \, August\\\\\\rm\,Total\,Number \,of \,Units\, for\, the\, Month \,of\, August = 64,400 - 19,200\\\\Total\,Number \,of \,Units\, for\, the\, Month \,of\, August = 49,200 \,Units[/tex]
Hence, Option B. 49,200 is the correct answer.
To learn more about Inventory Management, refer to the link:
https://brainly.com/question/4310633
