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This is the amount of material used in production in March. See the correct answer for a complete explanation.
This is the beginning inventory in March. See the correct answer for a complete explanation.
This is the amount of material used in production in April. See the correct answer for a complete explanation.
The basic inventory formula for raw materials inventory is Beginning Inventory + Purchases ? Used in Production = Ending Inventory Beginning inventory in March is equal to ending inventory in February and is 32,900 pounds (9,000 units to be produced in March × 3 lb. per unit × 120% + 500 lb.). The amount of raw material required for March production volume is 27,000 pounds (9,000 units to be produced in March × 3 lb. per unit). The amount of raw material for March ending inventory is 43,700 pounds (12,000 units to be produced in April × 3 lb. per unit × 120% + 500 lb.). Using the formula above, we have: 32,900 + P ? 27,000 = 43,700 Solving for P, we get P = 37,800