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Answer (D) is correct . Starr already has 20 units of the finished product in inventory so 80 will need to be manufactured to fill this order. The amount of Subunit B that must be purchased is [(80 × 5) – 100 on hand] = 300. The amount of Subunit E that must be purchased is therefore [(300 × 2) – 50 on hand] = 550.

Answer (A) is incorrect because Failing to consider the units already in inventory results in 1,000.
Answer (B) is incorrect because Failing to consider the 20 units of X and the 100 units of B results in 950.
Answer (C) is incorrect because Failing to consider the 100 units of B and the 50 units of E already in inventory results in 800.