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This answer results from using 2.0 pounds of direct materials per finished unit for both direct materials. Only 1.5 pounds of Clio is used per unit.
This answer results from reversing the amounts needed of the two direct materials.
In this question, we are given beginning inventory quantities for the two direct materials but not ending inventory quantities. However, we are given enough information to enable us to calculate the ending inventory quantities for each. The problem says that 25% of the raw materials needed to produce the next period’s projected sales are to be maintained in ending direct materials inventory. For that reason, in this problem we use the planned sales rather than the planned production to calculate the needed direct materials inventory. The planned production cannot be calculated from the information given anyway. The projected sales for the next two periods are 20,000 units in each period. Policy dictates that 25% of the raw materials needed for the next production period must be maintained in ending direct materials inventory. Since the sales for each of the next two periods are forecasted to be 20,000 units, the ending direct materials inventory for the next period needs to be enough to manufacture the 20,000 units in planned sales for the following period. The number of pounds of direct materials needed for the next production period are: Geo: 20,000 units × 2.0 pounds = 40,000 pounds Cleo: 20,000 units × 1.5 pounds = 30,000 pounds Ending inventories of direct materials required for each raw material at the end of the current period and at the end of the next period are: Geo: 40,000 pounds × .25 = 10,000 pounds Clio: 30,000 pounds × .25 = 7,500 pounds The inventory formula is: Beginning Inventory + Purchases – Amount Used = Ending Inventory The calculations for amounts of direct materials to be purchased are: Geo: Beginning inventory of 5,000 + Purchases – Used amount of 40,000 = Ending Inventory of 10,000. Purchases = 45,000 pounds. 45,000 pounds × $15 per unit = $675,000. Clio: Beginning Inventory of 7,500 + Purchases – Used amount of 30,000 = Ending Inventory of 7,500. Purchases = 30,000 pounds. 30,000 pounds × $10 per pound = $300,000 So the answer is $675,000 in purchases of Geo and $300,000 in purchases of Clio.
The inventory formula is: Beginning Inventory + Purchases – Amount Used = Ending Inventory. To solve for Purchases, the formula could be converted to Purchases = Ending Inventory – Beginning Inventory + Amount Used; or the formula could simply be solved for Purchases without converting it to another form. This answer results from adding Beginning Inventory to the converted formula instead of subtracting it.