You have been assigned the task of recalculating the client$$s Raw Materials ending inventory quantity based on purchase and manufacturing records and comparing it to the year$-$end inventory count. You may assume there is no Work$-$in$-$Process inventory as of year$-$end.

a$.$ Calculate the total year end quantity for Raw Materials Inventory $($Hint: Beginning Balance $+$ Purchases $$ Used in Production $=$ Ending Balance. Don$$t forget that you should only include purchases that have been received in calculating purchases. Column $$TYPE$$ in $3$rd q inventory database will be helpful for extracting relevant records.$)$

b$.$ Are there any significant discrepancies between the calculated ending inventory and the inventory counts? Identify possible reasons for such discrepancies.

c$.$ How would you proceed to resolve these issues?

d$.$ What would you propose as the final raw materials inventory quantity?