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Jack Jones, the materials manager at an enterprise is beginning to look for ways

ID: 453483 • Letter: J

Question

Jack Jones, the materials manager at an enterprise is beginning to look for ways to reduce inventories. A recent accounting statement shows that the inventory investment for raw materials is $4,120,200, for work-in-process is $6,917,000, and for finished goods is $2,756,000. This year's cost of goods sold will be about $33,124,000. Assume that there are 52 business weeks per year. a. Express total inventory as weeks of supply. The weeks of supply is weeks. (Enter your response rounded to one decimal place.) b. Express total inventory as inventory turns. The inventory turnover is turns per year. (Enter your response rounded to one decimal place.)

Explanation / Answer

Given

Raw material = $4,120,200

Work in progress = $6,917,000

Finished goods = $2,756,000

COGS =$33,124,000

52 Business weeks per year

a) Total inventory as weeks supply

Week of supply= average aggregate inventory value/ weekly sales

Average aggregate inventory value = Raw material + WIP + Finished goods

                                                                = $4,120,200 + $6,917,000 + $2,756,000

                                                                 = $13,793,200

Sales per week = COGS/no of weeks

                           =$33,124,000/52

                            = 637000

Week of supply = $13,793,200/637000

                            = 21.65 weeks

b) Inventory turnover

Inventory turnover = Annual sales (cost)/ Average aggregate inventory value

                                    =$33,124,000/$13,793,200

                                     = 2.401 turns