Answer:
43,000 units
Explanation:
Given that,
Projected sales in August = 48,000
Projected sales in September = 38,000
Projected sales in October = 58,000
Ending inventory is the 25% of the next month's sales.
The units purchased in the month of September includes the amount of sales in this month and the amount of ending inventory for this month but the amount of beginning inventory excludes from this calculation of purchases.
Ending inventory for September:
= 25% of the next month's sales
= 0.25 × Sales in October
= 0.25 × 58,000
= 14,500
Here, the opening inventory for September is the amount of ending inventory for August.
Opening inventory for September:
= 0.25 × Sales in September
= 0.25 × 38,000
= 9,500
Units to be purchased:
= Sales in September + Ending inventory for September - Opening inventory for September
= 38,000 units + 14,500 - 9,500
= 43,000 units
