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Answer (A) is correct . Manoli’s sales and ending inventory requirements at cost can be calculated as follows: Projected Cost Sales ? Sales % At Cost October: $42,000 × 65% = $27,300 November: 58,000 × 65% = 37,700 December: 74,000 × 65% = 48,100 November’s purchase requirements can now be determined: Needed for sales $37,700 Add:? required ending inventory ($48,100 × 30%) 14,430 Less:? projected beginning inventory ($37,700 × 30%) (11,310) Total purchases $40,820

Answer (B) is incorrect because The amount of $51,220 is based on selling prices instead of cost.
Answer (C) is incorrect because The amount of $52,130 results from failing to deduct the inventory already on hand.
Answer (D) is incorrect because The amount of $62,800 is based on selling prices instead of cost.