Dynamic Industrial is a relatively young company, with an unsophisticated accounting system. Dynamic Industrial manufactures two products, X370A, and Z410B. Each of the products has multiple components and materials (identified by SKU number), but assembly is relatively quick leaving no work in process inventory at the end of the period. Invoices are only approved for payment if the full quantity of the SKU has been received.
- Using the information provided, calculate the Materials Price Variance and Materials Efficiency Variance for each component/material for 2018.
- Dynamic Industrial purchasing manager has a friend who owns the company (COMP Inc) that produces some of the components that go into the X370A. COMP Inc. has been losing money in recent years. To save money, COMP Inc. has begun using a lower quality component and selling their components at a lower price to the public. However, the Dynamic Industrials purchasing manager has not renegotiated the contract and continues to purchase the components at an above-market rate to help the friend. Is the purchasing managers behavior in this situation ethical? Why or why not?
The beginning and ending inventory accounts for each product (units of output) for 2018 are provided below:
Beginning Inventory Count Ending Inventory Count Units Sold
X370A 5,040 4,040 18,220
Z410B 3,130 2,005 17,000
Product Standards Information:
Inventory Information:
Purchasing Information:
Account Payable Summary:
Account Payable Summary part 2:
. B D E F G SKU Primary Vendor 100525 Alpha 101652 Alpha 108900 Alpha 202456 American Products 300080 Charleston 300082 Charleston 555874 Giant Wholesale 555902 Giant Wholesale 825600 Technical Innovations 825605 Technical Innovations 825608 Technical Innovations 110852 Alpha 111568 Alpha 118741 Alpha 119561 Alpha 300091 Charleston 300095 Charleston 555916 Giant Wholesale Standard Cost Standard Material Unit Standard Material per Unit of Product $ 1.25 ft 0.2 $ 1.50 ft 0.2 $ 1.75 ft 0.5 $ 10.75 N/A $ 0.05 lbs $ 0.08 lbs $ 0.05 ft $ 0.08 ft $ 3.00 N/A $ 3.00 N/A $ 1.50 N/A $ 1.10 ft 0.2 $ 1.40 ft 0.2 $ 1.79 ft 0.4 $ 1.79 ft 0.1 $ 0.08 lbs 1 $ 0.10 lbs 5 $ 0.08 ft NNNNNN oooo 1 Product 2 X370A 3 X370A 4 X370A 5 X370A 6 X370A 7 X370A 8 X370A 9 X370A 10 X370A 11 X370A 12 X370A 13 Z410B 14 z410B 15 Z410B 16 Z410B 17 2410B 18 Z410B 19 Z410B 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Product Standards Inventory Information Purchasing Information Accounts Payable Summary + B F G C E Standard Material Unit Beginning Inventory Ending Inventory ft 395.00 405.00 ft 855.00 1,005.00 ft 4,985.00 4,305.00 ft 1,235.00 1,335.00 ft 1,340.00 1,145.00 ft 1,980.00 2,045.00 ft 80.00 685.00 N/A 3,972.00 5,571.00 Ibs 10,250.00 16,870.00 Ibs 54,530.00 68,010.00 Ibs 10,500.00 9,494.00 Ibs 60,302.00 77,356.00 ft 10,101.00 14,905.00 ft 12,760.00 27,090.00 ft 12,520.00 30,980.00 N/A 2,976.00 609.00 N/A 2,932.00 694.00 N/A 951.00 4,173.00 1 SKU Primary Vendor 2 100525 Alpha 3 101652 Alpha 4 108900 Alpha 5 110852 Alpha 6 111568 Alpha 7 118741 Alpha 8 119561 Alpha 9 202456 American Products 10 300080 Charleston 11 300082 Charleston 12 300091 Charleston 13 300095 Charleston 14 555874 Giant Wholesale 15 555902 Giant Wholesale 16 555916 Giant Wholesale 17 825600 Technical Innovations 18 825605 Technical Innovations 19 825608 Technical Innovations 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Product Standards Inventory Information Purchasing Information Accounts Payable Sun B D E F G H 1 Purchase order PO Date Purchasing Agent Vendor SKU Quantity 2 5399 12/4/17 Alex Technical Innovations 825608 1,750.00 3 5400 12/5/17 Chris Alpha 100525 500.00 4 5400 12/5/17 Chris Alpha 101652 1,000.00 5 5400 12/5/17 Chris Alpha 108900 5,000.00 6 5400 12/5/17 Chris Alpha 110852 1,500.00 7 5400 12/5/17 Chris Alpha 111568 2,000.00 8 5400 12/5/17 Chris Alpha 118741 2,000.00 9 5400 12/5/17 Chris Alpha 119561 100.00 10 5401 12/9/17 Alex Technical Innovations 825600 5,000.00 11 5401 12/9/17 Alex Technical Innovations 825605 5,000.00 12 5402 12/12/17 Pat Charleston 300080 12,500.00 13 5402 12/12/17 Pat Charleston 300082 60,000.00 14 5402 12/12/17 Pat Charleston 300091 12,500.00 15 5402 12/12/17 Pat Charleston 300095 75,000.00 16 5403 12/12/17 Pat Giant Wholesale 555874 15,000.00 17 5403 12/12/17 Pat Giant Wholesale 555902 15,000.00 18 5403 12/12/17 Pat Giant Wholesale 555916 15,000.00 19 5404 12/15/17 Pat American Products 202456 35,000.00 20 5405 12/28/17 Chris Alpha 100525 500.00 21 5405 12/28/17 Chris Alpha 101652 200.00 22 5405 12/28/17 Chris Alpha 108900 100.00 23 5405 12/28/17 Chris Alpha 119561 100.00 24 5406 1/3/18 Alex Technical Innovations 825608 5,000.00 25 5407 1/5/18 Pat Charleston 300080 12,000.00 26 5407 1/5/18 Pat Charleston 300082 55,000.00 27 5407 1/5/18 Pat Charleston 300091 10,000.00 28 5408 1/5/18 Pat Giant Wholesale 555874 20,000.00 29 5408 1/5/18 Pat Giant Wholesale 555902 20,000.00 30 5408 1/5/18 Pat Giant Wholesale 555916 37,500.00 31 5409 1/11/18 Alex Technical Innovations 825600 5,000.00 32 5409 1/11/18 Alex Technical Innovations 825605 5,000.00 33 5410 1/14/18 Chris Alpha 101652 200.00 34 5410 1/14/18 Chris Alpha 108900 1,000.00 35 5410 1/14/18 Chris Alpha 110852 200.00 5410 1/14/18 Chris Alpha 111568 500.00 37 5410 1/14/18 Chris Alpha 118741 2,000.00 38 5411 1/15/18 Pat American Products 202456 35,000.00 39 5412 1/26/18. Pat Charleston 300080 12.000.00 Product Standards Inventory Information Purchasing Information Accounts Payable S 36 A B D E G H K 18 1 Invoice Received Vendor SKU Purchase orde Total Price Paid 2 1000587 12/8/17 Technical Innovations 825608 5399 $ 3,132.50 Yes 3 10056 12/9/17 Alpha 100525 5400 $ 645.00 Yes 4 10056 12/9/17 Alpha 101652 5400 $ 1,500.00 Yes 5 10056 12/9/17 Alpha 108900 5400 $ 8,350.00 Yes 6 10056 12/9/17 Alpha 110852 5400 $ 1,725.00 Yes 7 10070 12/31/17 Alpha 111568 5400 $ 2,980.00 Yes 8 10056 12/9/17 Alpha 118741 5400 $ 3,500.00 Yes 9 10056 12/9/17 Alpha 119561 5400 $ 180.00 Yes 10 1000598 12/14/17 Technical Innovations 825600 5401 $ 15,000.00 Yes 11 1000598 12/14/17 Technical Innovations 825605 5401 $ 15,000.00 Yes 12 CX876 12/29/17 Charleston 300080 5402 $ 623.75 Yes 13 CX876 12/29/17 Charleston 300082 5402 $ 4,734.00 Yes 14 CX876 12/29/17 Charleston 300091 5402 $ 975.00 Yes 15 CX876 12/29/17 Charleston 300095 5402 $ 7,500.00 Yes 16 384 12/17/17 Giant Wholesale 555874 5403 $ 1,168.50 Yes 17 384 12/17/17 Giant Wholesale 555902 5403 $ 675.00 Yes 384 12/17/17 Giant Wholesale 555916 5403 $ 1,200.00 Yes 19 603 12/20/17 American Products 202456 5404 $ 376,250.00 Yes 20 10078 1/3/18 Alpha 100525 5405 $ 645.00 Yes 21 10078 1/3/18 Alpha 101652 5405 $ 300.00 Yes 22 10078 1/3/18 Alpha 108900 5405 $ 175.00 Yes 23 10078 1/3/18 Alpha 119561 5405 $ 180.00 Yes 24 1000613 1/7/18 Technical Innovations 825608 5406 $ 8,950.00 Yes 25 CX890 2/1/18 Charleston 300080 5407 $ 598.80 Yes 26 CX890 2/1/18 Charleston 300082 5407 $ 4,125.00 Yes 27 CX890 2/1/18 Charleston 300091 5407 $ 779.00 Yes 28 405 1/7/18 Giant Wholesale 555874 5408 S 900.00 Yes 29 408 1/7/18 Giant Wholesale 555902 5408 $ 1,560.00 Yes 30 408 1/7/18 Giant Wholesale 555916 5408 S 2,996.25 Yes 31 1000800 1/16/18 Technical Innovations 825600 5409 $ 15,000.00 Yes 32 1000800 1/16/18 Technical Innovations 825605 5409 $ 15,000.00 Yes 33 10125 1/18/18 Alpha 101652 5410 $ 300.00 Yes 34 10125 1/18/18 Alpha 108900 5410 $ 1,750.00 Yes 35 10125 1/18/18 Alpha 110852 5410 $ 230.00 Yes 10140 2/4/18 Alpha 111568 5410 $ 715.00 Yes 37 10125 1/18/18 Alpha 118741 5410 $ 3,600.00 Yes 38 609 1/20/18 American Products 202456 5411 $ 376,250.00 Yes 39 CX899 2/18/18 Charleston 300080 5412S 598.80 INO Product Standards Inventory Information Purchasing Information 36 Accounts Payable Summary D E H TUTU 37 10125 38 609 39 CX899 40 CX899 41 1001111 42 1001111 43 1001111 44 10140 45 10140 46 10140 47 10140 48 10140 49 9000456 50 9000456 51 10181 52 10181 53 10181 54 10181 55 10181 56 611 57 451 58 451 59 451 60 CX902 61 CX902 62 10200 63 10200 64 10200 65 10200 66 10280 67 10200 68 10200 69 1001258 70 1001258 71 10300 72 10300 73 10300 74 618 B 27'70 TAIP 1/18/18 Alpha 1/20/18 American Products 2/18/18 Charleston 2/18/18 Charleston 1/31/18 Technical Innovations 1/31/18 Technical Innovations 1/31/18 Technical Innovations 2/4/18 Alpha 2/4/18 Alpha 2/4/18 Alpha 2/4/18 Alpha 2/4/18 Alpha 2/20/18 Limited Stock 2/20/18 Limited Stock 2/10/18 Alpha 2/10/18 Alpha 2/10/18 Alpha 2/10/18 Alpha 2/10/18 Alpha 2/20/18 American Products 2/23/18 Giant Wholesale 2/23/18 Giant Wholesale 2/23/18 Giant Wholesale 3/2/18 Charleston 3/2/18 Charleston 2/28/18 Alpha 2/28/18 Alpha 2/28/18 Alpha 2/28/18 Alpha 3/3/18 Alpha 2/28/18 Alpha 2/28/18 Alpha 3/4/18 Technical Innovations 3/4/18 Technical Innovations 3/18/18 Alpha 3/18/18 Alpha 3/18/18 Alpha 3/20/18 American Products 118741 202456 300080 300095 825600 825605 825608 100525 101652 108900 111568 119561 100525 110852 100525 101652 108900 118741 119561 202456 555874 555902 555916 300082 300091 100525 101652 108900 110852 111568 118741 119561 825600 825605 100525 101652 108900 202456 10 5410 $ 5411 $ 5412 $ 5412 $ 5413 $ 5413 $ 5413 $ 5414 $ 5414 $ 5414 $ 5414 $ 5414 $ 5415 $ 5415 $ 5416 $ 5416 $ 5416 $ 5416 $ 5416 $ 5417 $ 5418 $ 5418 $ 5418 $ 5419 $ 5419 $ 5420 $ 5420 $ 5420 $ 5420 $ 5420 $ 5420 $ 5420 $ 5421 $ 5421 $ 5423 $ 5423 $ 5423 $ 5424 $ F G 71.00 Tres 3,600.00 Yes 376,250.00 Yes 598.80 No 10,000.00 No 15,650.00 Yes 15,650.00 Yes 25,440.00 Yes 645.00 Yes 1,650.00 Yes 1,750.00 Yes 715.00 Yes 1,800.00 Yes 2,000.00 Yes 4,000.00 Yes 645.00 Yes 825.00 Yes 350.00 Yes 3,780.00 Yes 360.00 Yes 376,250.00 No 900.00 Yes 1,560.00 Yes 2,996.25 Yes 4,125.00 No 779.00 No 645.00 Yes 825.00 Yes 4,300.00 Yes 345.00 Yes 715.00 Yes 3,780.00 Yes 1,800.00 Yes 15,650.00 No 15,650.00 No 645.00 No 1,650.00 No 4,300.00 No 376,250.00 No 7 Product Standards Inventory Information Purchasing Information Accounts Payable Summary . B D E F G SKU Primary Vendor 100525 Alpha 101652 Alpha 108900 Alpha 202456 American Products 300080 Charleston 300082 Charleston 555874 Giant Wholesale 555902 Giant Wholesale 825600 Technical Innovations 825605 Technical Innovations 825608 Technical Innovations 110852 Alpha 111568 Alpha 118741 Alpha 119561 Alpha 300091 Charleston 300095 Charleston 555916 Giant Wholesale Standard Cost Standard Material Unit Standard Material per Unit of Product $ 1.25 ft 0.2 $ 1.50 ft 0.2 $ 1.75 ft 0.5 $ 10.75 N/A $ 0.05 lbs $ 0.08 lbs $ 0.05 ft $ 0.08 ft $ 3.00 N/A $ 3.00 N/A $ 1.50 N/A $ 1.10 ft 0.2 $ 1.40 ft 0.2 $ 1.79 ft 0.4 $ 1.79 ft 0.1 $ 0.08 lbs 1 $ 0.10 lbs 5 $ 0.08 ft NNNNNN oooo 1 Product 2 X370A 3 X370A 4 X370A 5 X370A 6 X370A 7 X370A 8 X370A 9 X370A 10 X370A 11 X370A 12 X370A 13 Z410B 14 z410B 15 Z410B 16 Z410B 17 2410B 18 Z410B 19 Z410B 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Product Standards Inventory Information Purchasing Information Accounts Payable Summary + B F G C E Standard Material Unit Beginning Inventory Ending Inventory ft 395.00 405.00 ft 855.00 1,005.00 ft 4,985.00 4,305.00 ft 1,235.00 1,335.00 ft 1,340.00 1,145.00 ft 1,980.00 2,045.00 ft 80.00 685.00 N/A 3,972.00 5,571.00 Ibs 10,250.00 16,870.00 Ibs 54,530.00 68,010.00 Ibs 10,500.00 9,494.00 Ibs 60,302.00 77,356.00 ft 10,101.00 14,905.00 ft 12,760.00 27,090.00 ft 12,520.00 30,980.00 N/A 2,976.00 609.00 N/A 2,932.00 694.00 N/A 951.00 4,173.00 1 SKU Primary Vendor 2 100525 Alpha 3 101652 Alpha 4 108900 Alpha 5 110852 Alpha 6 111568 Alpha 7 118741 Alpha 8 119561 Alpha 9 202456 American Products 10 300080 Charleston 11 300082 Charleston 12 300091 Charleston 13 300095 Charleston 14 555874 Giant Wholesale 15 555902 Giant Wholesale 16 555916 Giant Wholesale 17 825600 Technical Innovations 18 825605 Technical Innovations 19 825608 Technical Innovations 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 Product Standards Inventory Information Purchasing Information Accounts Payable Sun B D E F G H 1 Purchase order PO Date Purchasing Agent Vendor SKU Quantity 2 5399 12/4/17 Alex Technical Innovations 825608 1,750.00 3 5400 12/5/17 Chris Alpha 100525 500.00 4 5400 12/5/17 Chris Alpha 101652 1,000.00 5 5400 12/5/17 Chris Alpha 108900 5,000.00 6 5400 12/5/17 Chris Alpha 110852 1,500.00 7 5400 12/5/17 Chris Alpha 111568 2,000.00 8 5400 12/5/17 Chris Alpha 118741 2,000.00 9 5400 12/5/17 Chris Alpha 119561 100.00 10 5401 12/9/17 Alex Technical Innovations 825600 5,000.00 11 5401 12/9/17 Alex Technical Innovations 825605 5,000.00 12 5402 12/12/17 Pat Charleston 300080 12,500.00 13 5402 12/12/17 Pat Charleston 300082 60,000.00 14 5402 12/12/17 Pat Charleston 300091 12,500.00 15 5402 12/12/17 Pat Charleston 300095 75,000.00 16 5403 12/12/17 Pat Giant Wholesale 555874 15,000.00 17 5403 12/12/17 Pat Giant Wholesale 555902 15,000.00 18 5403 12/12/17 Pat Giant Wholesale 555916 15,000.00 19 5404 12/15/17 Pat American Products 202456 35,000.00 20 5405 12/28/17 Chris Alpha 100525 500.00 21 5405 12/28/17 Chris Alpha 101652 200.00 22 5405 12/28/17 Chris Alpha 108900 100.00 23 5405 12/28/17 Chris Alpha 119561 100.00 24 5406 1/3/18 Alex Technical Innovations 825608 5,000.00 25 5407 1/5/18 Pat Charleston 300080 12,000.00 26 5407 1/5/18 Pat Charleston 300082 55,000.00 27 5407 1/5/18 Pat Charleston 300091 10,000.00 28 5408 1/5/18 Pat Giant Wholesale 555874 20,000.00 29 5408 1/5/18 Pat Giant Wholesale 555902 20,000.00 30 5408 1/5/18 Pat Giant Wholesale 555916 37,500.00 31 5409 1/11/18 Alex Technical Innovations 825600 5,000.00 32 5409 1/11/18 Alex Technical Innovations 825605 5,000.00 33 5410 1/14/18 Chris Alpha 101652 200.00 34 5410 1/14/18 Chris Alpha 108900 1,000.00 35 5410 1/14/18 Chris Alpha 110852 200.00 5410 1/14/18 Chris Alpha 111568 500.00 37 5410 1/14/18 Chris Alpha 118741 2,000.00 38 5411 1/15/18 Pat American Products 202456 35,000.00 39 5412 1/26/18. Pat Charleston 300080 12.000.00 Product Standards Inventory Information Purchasing Information Accounts Payable S 36 A B D E G H K 18 1 Invoice Received Vendor SKU Purchase orde Total Price Paid 2 1000587 12/8/17 Technical Innovations 825608 5399 $ 3,132.50 Yes 3 10056 12/9/17 Alpha 100525 5400 $ 645.00 Yes 4 10056 12/9/17 Alpha 101652 5400 $ 1,500.00 Yes 5 10056 12/9/17 Alpha 108900 5400 $ 8,350.00 Yes 6 10056 12/9/17 Alpha 110852 5400 $ 1,725.00 Yes 7 10070 12/31/17 Alpha 111568 5400 $ 2,980.00 Yes 8 10056 12/9/17 Alpha 118741 5400 $ 3,500.00 Yes 9 10056 12/9/17 Alpha 119561 5400 $ 180.00 Yes 10 1000598 12/14/17 Technical Innovations 825600 5401 $ 15,000.00 Yes 11 1000598 12/14/17 Technical Innovations 825605 5401 $ 15,000.00 Yes 12 CX876 12/29/17 Charleston 300080 5402 $ 623.75 Yes 13 CX876 12/29/17 Charleston 300082 5402 $ 4,734.00 Yes 14 CX876 12/29/17 Charleston 300091 5402 $ 975.00 Yes 15 CX876 12/29/17 Charleston 300095 5402 $ 7,500.00 Yes 16 384 12/17/17 Giant Wholesale 555874 5403 $ 1,168.50 Yes 17 384 12/17/17 Giant Wholesale 555902 5403 $ 675.00 Yes 384 12/17/17 Giant Wholesale 555916 5403 $ 1,200.00 Yes 19 603 12/20/17 American Products 202456 5404 $ 376,250.00 Yes 20 10078 1/3/18 Alpha 100525 5405 $ 645.00 Yes 21 10078 1/3/18 Alpha 101652 5405 $ 300.00 Yes 22 10078 1/3/18 Alpha 108900 5405 $ 175.00 Yes 23 10078 1/3/18 Alpha 119561 5405 $ 180.00 Yes 24 1000613 1/7/18 Technical Innovations 825608 5406 $ 8,950.00 Yes 25 CX890 2/1/18 Charleston 300080 5407 $ 598.80 Yes 26 CX890 2/1/18 Charleston 300082 5407 $ 4,125.00 Yes 27 CX890 2/1/18 Charleston 300091 5407 $ 779.00 Yes 28 405 1/7/18 Giant Wholesale 555874 5408 S 900.00 Yes 29 408 1/7/18 Giant Wholesale 555902 5408 $ 1,560.00 Yes 30 408 1/7/18 Giant Wholesale 555916 5408 S 2,996.25 Yes 31 1000800 1/16/18 Technical Innovations 825600 5409 $ 15,000.00 Yes 32 1000800 1/16/18 Technical Innovations 825605 5409 $ 15,000.00 Yes 33 10125 1/18/18 Alpha 101652 5410 $ 300.00 Yes 34 10125 1/18/18 Alpha 108900 5410 $ 1,750.00 Yes 35 10125 1/18/18 Alpha 110852 5410 $ 230.00 Yes 10140 2/4/18 Alpha 111568 5410 $ 715.00 Yes 37 10125 1/18/18 Alpha 118741 5410 $ 3,600.00 Yes 38 609 1/20/18 American Products 202456 5411 $ 376,250.00 Yes 39 CX899 2/18/18 Charleston 300080 5412S 598.80 INO Product Standards Inventory Information Purchasing Information 36 Accounts Payable Summary D E H TUTU 37 10125 38 609 39 CX899 40 CX899 41 1001111 42 1001111 43 1001111 44 10140 45 10140 46 10140 47 10140 48 10140 49 9000456 50 9000456 51 10181 52 10181 53 10181 54 10181 55 10181 56 611 57 451 58 451 59 451 60 CX902 61 CX902 62 10200 63 10200 64 10200 65 10200 66 10280 67 10200 68 10200 69 1001258 70 1001258 71 10300 72 10300 73 10300 74 618 B 27'70 TAIP 1/18/18 Alpha 1/20/18 American Products 2/18/18 Charleston 2/18/18 Charleston 1/31/18 Technical Innovations 1/31/18 Technical Innovations 1/31/18 Technical Innovations 2/4/18 Alpha 2/4/18 Alpha 2/4/18 Alpha 2/4/18 Alpha 2/4/18 Alpha 2/20/18 Limited Stock 2/20/18 Limited Stock 2/10/18 Alpha 2/10/18 Alpha 2/10/18 Alpha 2/10/18 Alpha 2/10/18 Alpha 2/20/18 American Products 2/23/18 Giant Wholesale 2/23/18 Giant Wholesale 2/23/18 Giant Wholesale 3/2/18 Charleston 3/2/18 Charleston 2/28/18 Alpha 2/28/18 Alpha 2/28/18 Alpha 2/28/18 Alpha 3/3/18 Alpha 2/28/18 Alpha 2/28/18 Alpha 3/4/18 Technical Innovations 3/4/18 Technical Innovations 3/18/18 Alpha 3/18/18 Alpha 3/18/18 Alpha 3/20/18 American Products 118741 202456 300080 300095 825600 825605 825608 100525 101652 108900 111568 119561 100525 110852 100525 101652 108900 118741 119561 202456 555874 555902 555916 300082 300091 100525 101652 108900 110852 111568 118741 119561 825600 825605 100525 101652 108900 202456 10 5410 $ 5411 $ 5412 $ 5412 $ 5413 $ 5413 $ 5413 $ 5414 $ 5414 $ 5414 $ 5414 $ 5414 $ 5415 $ 5415 $ 5416 $ 5416 $ 5416 $ 5416 $ 5416 $ 5417 $ 5418 $ 5418 $ 5418 $ 5419 $ 5419 $ 5420 $ 5420 $ 5420 $ 5420 $ 5420 $ 5420 $ 5420 $ 5421 $ 5421 $ 5423 $ 5423 $ 5423 $ 5424 $ F G 71.00 Tres 3,600.00 Yes 376,250.00 Yes 598.80 No 10,000.00 No 15,650.00 Yes 15,650.00 Yes 25,440.00 Yes 645.00 Yes 1,650.00 Yes 1,750.00 Yes 715.00 Yes 1,800.00 Yes 2,000.00 Yes 4,000.00 Yes 645.00 Yes 825.00 Yes 350.00 Yes 3,780.00 Yes 360.00 Yes 376,250.00 No 900.00 Yes 1,560.00 Yes 2,996.25 Yes 4,125.00 No 779.00 No 645.00 Yes 825.00 Yes 4,300.00 Yes 345.00 Yes 715.00 Yes 3,780.00 Yes 1,800.00 Yes 15,650.00 No 15,650.00 No 645.00 No 1,650.00 No 4,300.00 No 376,250.00 No 7 Product Standards Inventory Information Purchasing Information Accounts Payable Summary
