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The manager of MN Company give you the following data to prepare the required pu

ID: 2563180 • Letter: T

Question

The manager of MN Company give you the following data to prepare the required purchases for the coming three months (January, February and March)

Estimated sales for January

$100,000

?

Sales increase by

5%

for the coming three months

Cost of goods sold (CGS)

60%

of sales

Beginning inventory

$12,000

Ending inventory equal to

20%

of next month CGS

Find the total purchases needed for March.

between $60,000 and $61,000

between $63,000 and $64,000

between $66,000 and $67,000

between $68,000 and $69,000

The manager of MN Company give you the following data to prepare the required purchases for the coming three months (January, February and March)

Estimated sales for January

$100,000

?

Sales increase by

5%

for the coming three months

Cost of goods sold (CGS)

60%

of sales

Beginning inventory

$12,000

Ending inventory equal to

20%

of next month CGS

Explanation / Answer

Calcualtion of Total Purchase for the month of March January February March April Sales $           1,00,000 $           1,05,000 $            1,10,250 $             1,15,763 COGS is 60% of Sales $               60,000 $               63,000 $                66,150 $                 69,458 COGS = Opening Stock + Purchase - Closing Stock Purchase = COGS + Closing Stock - Opening Stock $               60,600 $               63,630 $                66,812 Opening Stock $               12,000 $               12,600 $                13,230 Closing Stock $               12,600 $               13,230 $                13,892 Purchase is required for the month of March = $ 66,812 Answer = Option 3 = between $66,000 and $67,000