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An answer of 75 results from dividing the total number of tables ordered for next month by 4. However, it fails to consider both the increase in finished goods inventory needed and the increase in the direct materials inventory needed.
An answer of 80 results from calculating the number of sheets of glass needed for the tables that the company has orders for and plans to ship during the next month, plus the increase needed in the direct materials inventory on hand. However, the production for the month will need to be greater than the number of tables needed to fulfill the orders for next month, because the company needs to build up its finished goods inventory on hand, as well.
An answer of 77 results from not considering the increase needed in the sheets of glass on hand in the direct materials inventory.
The company will need to produce 305 tables for next month's requirements: 300 for orders to be shipped during the month plus 5 to increase the finished goods inventory on hand from its present level of 20 to the desired level of 25. Production of 305 tables will require 305 / 4 sheets of glass, or 76.25 sheets of glass. The company also needs to increase its direct materials sheets of glass on hand from its present level of 10 to its desired level of 15, so the total need will be 76.25 + 5, or 81.25 sheets. Since the company cannot purchase a quarter of a sheet, it will have to purchase 82 sheets.