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题干：一家公司希望期末库存是下月销售的25%，一月预算10k件，2月12k件，每一件需要单价为$4的原材料X.公司采用及时生产库存管理法，当天需要的材料当天送到及时生产。因此没有原材料的库存。原材料采购金额下个月支付。1月1日产成品2500件，2月，公司会有多少现金支出来支付原材料款

考点：Budget Methodologies and Budget Preparation-Operating Budget Calculations -- Production and Direct Materials

关键词：equal to 25% of the following month’s budgeted sales

Materials are paid for in the month following purchase

解题思路：这类题目一定要先计算出存货期初期末平衡公式：goods 期初+本月生产=期末+销售   material 期初+本月采购=期末+结转goods

1月末的goods库存=12,000 × 25%=3000

1月goods需要生产=10000+3000-2500=10500

那么需要原材料=10500*2*4=84000

Answer (D) is correct . The firm will need 10,000 units for January sales plus 3,000 (12,000 × 25% × 25%) for ending inventory. The production quota for January is therefore 10,500 (13,000 needed – 2,500 beginning inventory). Each unit requires 2 pounds of materials, or 21,000 pounds. At $4 per pound, the materials will cost $84,000, which will be paid in February.

Answer (A) is incorrect because The number of pounds to be purchased is 21,000.
Answer (B) is incorrect because The amount of $40,000 (10,000 units for January sales ¡Á $4) does not take into account ending inventory, beginning inventory, or that 2 pounds of materials are required for each unit.
Answer (C) is incorrect because The amount of $42,000 does not take into account the 2 pounds of materials required for each unit (10,500 ¡Á 2 pounds = 21,000 pounds).