Given the Information Below, the Number of Available-To-Promise Units in Period

question 29

Multiple Choice

Given the information below, the number of available-to-promise units in period 4 is

• A) 400
• B) 150
• C) 50
• D) 0

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Definitions:

Estimated Bonuses

Anticipated bonus payments to employees based on performance criteria that have not yet been paid out.

Bonus Payable

A liability account on the balance sheet that represents the amount of bonuses a company owes to its employees but has not yet paid.

Warranty Expense

refers to the cost that a company expects to incur to repair, replace, or compensate for goods or services that are under warranty, recognized as a liability and expense in the financial statements.

Defective Parts

Components of a product that fail to meet quality standards or are damaged, requiring repair or replacement.