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This is the amount of ending inventory of materials.
First, we need to determine the production requirements for the given period. The formula is: Units in Beginning Inventory + Units Manufactured – Units Sold = Units in Ending Inventory. Let X stand for Units Manufactured: 14,000 + X - 24,000 = 12,000 X = 22,000 Next, we take those 22,000 units to be produced and use it to calculate the number of pounds of direct materials that will be needed for production. 4 units (pounds) of direct materials are needed for each unit of finished goods produced. Thus, we will need 22,000 × 4, or 88,000 pounds of direct materials. Now, we use that in the direct materials inventory formula to calculate the number of units of direct materials that will need to be purchased. Units in Beginning Inventory + Net Units Purchased – Units Used in Production = Units in Ending Inventory Let X stand for Units Purchased: 44,000 + X - 88,000 = 48,000 X = 92,000
This is the amount of materials requirements for the period's production.
This is not taking into account that only 22,000 finished units are needed to be produced, not 24,000 units.