Bend Company's Projected Sales Budget for the Next Four Months

question 71

Multiple Choice

Bend Company's projected sales budget for the next four months is as follows: $$\begin{array} { l l } & \text { Units } \\\text { January } & 70,000 \\\text { February } & 90,000 \\\text { March } & 55,000 \\\text { April } & 65,000\end{array}$$ Beginning inventory for the year is 27,000 units. Ending inventory for each month should be 30% of the next month's sales.
How many units need to be available for sale in February?

• A) 90,000
• B) 106,500
• C) 73,500
• D) 117,000

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Definitions:

Cognitive Dissonance

A state of psychological conflict arising from holding conflicting beliefs or values, leading to feelings of discomfort and the motivation to achieve consonance.

Cognitive Dissonance Theory

A psychological theory that suggests that individuals experience discomfort (dissonance) arising from inconsistent attitudes, beliefs, or behaviors and are motivated to reduce this discomfort by changing their attitudes, beliefs, or actions.

Severe Initiations

The concept that undergoing difficult or intense initiation processes can increase individuals' valuation and commitment to a group.

Painful Initiations

Rituals or rites of passage that involve undergoing discomfort or pain as a means of gaining entry into a group or society.