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We are formulating an aggregate plan for an 8-quarter period. Our demand forecas

ID: 410601 • Letter: W

Question

We are formulating an aggregate plan for an 8-quarter period. Our demand forecast is as follows:

We will enter Quarter 1 with 0 units in inventory.

Inventory holding cost is charged as $8 per quarter per unit in average inventory. If, for example, in a given quarter Beginning Inventory was -10 units and Ending Inventory was +20 units, average inventory would be +5 units, so holding cost in that quarter would be $40.

If in a given quarter we wind up with negative Ending Inventory, we charge ourselves $60 per unit in backorder cost. This only applies to Ending Inventory.

If we used a level planning approach in this instance, what would our total (Holding + Backorder) cost be?

Quarter 1 2 3 4 5 6 7 8 Forecast 210 330 410 290 190 310 390 270

Explanation / Answer

Following table presents various costs associated with following of Level strategy.

In level strategy , order quantity and hence “Quantity Received” has to be uniform.

The total value   of forecasts for 8 months = 2400

Thus, quantity to be ordered each month ( i.e. Quantity Received ) = 2400/ 8 = 300

Quarter

1

2

3

4

5

6

7

8

Forecast

210

330

410

290

190

310

390

270

Quantity received

300

300

300

300

300

300

300

300

Opening Inventory

0

90

60

-50

-40

70

60

-30

Ending Inventory

90

60

-50

-40

70

60

-30

0

Average inventory

45

75

5

-45

15

65

15

-15

Inventory holding cost (@$8/ unit)

360

600

120

520

0

Backorder cost ( @$60 per unit of ending inventory)

3000

2400

1800

Cumulative Inventory holding cost ($) = 360 + 600 + 120 + 520 = $1600

Cumulative Backorder cost = $3000 + $2400 + $1800 = $7200

Thus, total cost = Cumulative Holding cost + Cumulative Backorder cost = $1600 + $7200 = $8800

TOTAL COST = $8800

Quarter

1

2

3

4

5

6

7

8

Forecast

210

330

410

290

190

310

390

270

Quantity received

300

300

300

300

300

300

300

300

Opening Inventory

0

90

60

-50

-40

70

60

-30

Ending Inventory

90

60

-50

-40

70

60

-30

0

Average inventory

45

75

5

-45

15

65

15

-15

Inventory holding cost (@$8/ unit)

360

600

120

520

0

Backorder cost ( @$60 per unit of ending inventory)

3000

2400

1800

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