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Alder Company budgets on an annual basis. The following beginning and ending inv

ID: 2482335 • Letter: A

Question

Alder Company budgets on an annual basis. The following beginning and ending inventory levels (in units) are planned for the next year. Five units of raw material are required to produce each unit of finished product.

If Alder Company plans to sell 466,000 units during the year, compute the number of units the firm would have to manufacture during the year.

     

If 503,000 finished units were to be manufactured by Adler Company during the year, determine the amount of raw material to be purchased.

     

Alder Company budgets on an annual basis. The following beginning and ending inventory levels (in units) are planned for the next year. Five units of raw material are required to produce each unit of finished product.

Explanation / Answer

Solution:

1)

Expected Sales Unit

466,000

Add: Finished Goods Inventory Dec 31

72,000

Less: Finished Goods Beginning Inventory Jan 1

87,000

Production Units

451,000

The number of units the firm would have to manufacture during the year = 451,000 Units

2)

Units

Expected Production of Finished units

503,000

Raw Material required per unit

5 Unit

Total Raw Material required to make 503,000 finished units

2,515,000

Add: Ending Work in process Dec 31

12,000

Less: Work In process Jan 1

12,000

Expected Raw material Consumption during the year

2,515,000

Add: Ending Raw Material Inventory Dec 31,

52,000

Less: Beginning Raw Material Inventory Jan 1

39,000

The amount of units of raw material to be purchased

2,528,000 Units

Expected Sales Unit

466,000

Add: Finished Goods Inventory Dec 31

72,000

Less: Finished Goods Beginning Inventory Jan 1

87,000

Production Units

451,000

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