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This answer results from failing to include the forecasted depreciation capitalized in inventory and the forecasted general & administrative depreciation in the calculation of equipment purchased.
This answer results from failing to include the forecasted depreciation capitalized in inventory in the calculation of equipment purchased.
This is the difference between net fixed assets at the end of Year 2 and net fixed assets at the end of Year 1/beginning of Year 2. This answer results from failing to adjust net fixed assets for depreciation forecasted to be booked during Year 2.
Net cash used in investing activities consists of equipment purchased. Beginning net fixed assets was $32,200. Total depreciation forecast for Year 2, including depreciation capitalized in inventory, is $4,545 (COGS $3,200 + G&A $395 + $950 capitalized in inventory), so net fixed assets would have decreased by that amount to $27,655 by the end of Year 2 if no additional fixed assets were purchased. Since the forecasted ending balance of net fixed assets is $35,000, purchases of fixed assets on the pro forma statement of cash flows must be $7,345 ($35,000 ? $27,655).