. Pluta Company plans the following beginning and ending inventory levels (in units) for January:
                                        April 1                April 30
Raw Material                   80,000                100,000
Work in Process              20,000                  20,000
Finished Goods               160,000                100,000
Two units of raw material are needed to produce each unit of finished product. If the company plans to sell 960,000 units during April, the number of units it would need to manufacture during April would be

Calculation of april month production required

production = sales+closing stock of finished goods-opening stock of finished goods

= 960,000+100,000-160,000

= 900,000 units of finished products

calculation of raw materials required

two units of raw material required for one unit of finished product

= 900,000*2

= 1,800,000 units of raw material

calculation of purchases of rawmaterials required

purchases = raw materials required for production+closing stock of rawmaterials -opening stock of rawmaterials

= 1,800,000+100,000-80,000

= 1,820,000 units of raw materials