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Consider the case of Blue Ostrich Manufacturing Company: Blue Ostrich Manufacturing Company is a mature firm that has a stable flow of business. The following

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Consider the case of Blue Ostrich Manufacturing Company: Blue Ostrich Manufacturing Company is a mature firm that has a stable flow of business. The following data was taken from its financial statements last year: Blue Ostrich's CFO is interested in determining the length of time funds are tied up in working capital. Use the information in the preceding table complete the following table. (Note: Use 365 days as the length of a year in all calculations, and round all values to two decimal places.) Both the inventory conversion period and payables deferral period use the average dally coGs in their denominators, whereas the average collection period uses average daily sales in its denominatoc. Why do these measures use different inputs? Inventory and accounts payable are carried at cost on the balance sheet, whereas accounts receivable are recorded at the price at which goods are sold. Current asisets should be divided by sales, but current liabilities should be divided by the cocs. The management at Blue Ostrich Manufacturing Company wants to continue its internal discussions related to its cash management. One of the finance team members presents the following case about Furple Panda Importers to his cohorts: Case in Discussion Durple Pands Importers manapement plans to finance its operations with bank loses that will be repaid as soon as cash is avalable. The company's management expects that it will take 50 days to manufacture and sell its products and 40 days to recelve payment from its customers. Purple Panda's CFo has told the rest of the management team that they should expect the length of the bank loans to be aporoximately 90 days. Which of the following responses to the crob statement is most accurate? The Cro is not taking into account the amount of time the company has to por its suppliers. Generally, there is a certain iength of time between the purchase of materials and labor and the poyment of cash for them. The cro can reduce the estimated length of the bank. loan by this amount of time. The cros approximation of the length of the bank loars should be accurate, because it will take 90 days for the company to manufacture, sell, and coliect cash for its poods. Alt these things must occur for the company to be able to repay its ioans from the bank

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