29. Telcer & Company had 3,000 units in finished-goods inventory on December 31. The following data are available for the upcoming year:

	January	February
Units to be produced	9,400	10,200
Desired ending finished-goods inventory	2,500	2,100

The number of units the company expects to sell in January is:

A. 6,900.

B. 8,900.

C. 9,400.

D. 9,900.

E. 11,900.

Answer: D

30. Tidewater plans to sell 85,000 units of product no. 794 in May, and each of these units requires three units of raw material. Pertinent data follow.

	Product No. 794	Raw Material
Actual May 1 inventory	11,000 units	29,000 units
Desired May 31 inventory	17,000 units	20,000 units

On the basis of the information presented, how many units of raw material should Tidewater purchase for use in May production?

A. 228,000.

B. 246,000.

C. 264,000.

D. 282,000.

E. Some other amount.

Answer: C

An examination of Short Corporations inventory accounts revealed the following information:

Raw materials, June 1: 46,000 units

Raw materials, June 30: 51,000 units

Purchases of raw materials during June: 185,000 units

Shorts finished product requires four units of raw materials. On the basis of this information, how many finished products were manufactured during June?

45,000.

47,500.

57,750.

70,500.

Some other amount.

Answer: A

32. Nguyen plans to sell 40,000 units of product no. 75 in June, and each of these units requires five square feet of raw material. Pertinent data follow.

	Product No. 75	Raw Material
Actual June 1 inventory	5,500	18,000 square feet
Estimated June 30 inventory	4,300	? square feet

If the company purchases 201,000 square feet of raw material during the month, the estimated raw-material inventory on June 30 would be:

A. 11,000 square feet.

B. 13,000 square feet.

C. 23,000 square feet.

D. 25,000 square feet.

E. some other amount.

Answer: D

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