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54. A company has the following budget for the next month: Finished product Sales 7,000 units Production units 7,200 units Materials Usage per unit 3kg

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54. A company has the following budget for the next month: Finished product Sales 7,000 units Production units 7,200 units Materials Usage per unit 3kg Opening stock 400kg 500kg Closing stock What is the material purchases budget for the month? A) 21,700kg B) 21,500kg C) 20,900kg D) 21,100kg

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