Reference: 20_04
Kyoto, Inc $\begin{array}{llr}&\text { April}&\text { May}&\text { June}&\text { July }\\\text { Sales in units } &240&280&300&240\\\end{array}$

question 164

Multiple Choice

Reference: 20_04
Kyoto, Inc. predicts the following sales in units for the coming four months:
$\begin{array}{llr}&\text { April}&\text { May}&\text { June}&\text { July }\\\text { Sales in units } &240&280&300&240\\\end{array}$
Although each month's ending inventory of finished units should be 60% of the next month's sales, the March 31 finished goods inventory is only 100 units. A finished unit requires five pounds of raw material B. The March 31 raw materials inventory has 200 pounds of B. Each month's ending inventory of raw materials should be 30% of the following month's production needs.
-Kyoto's budgeted production for May is:

• A) 200 units
• B) 212 units
• C) 268 units
• D) 280 units
• E) 292 units

Recognize various types of liabilities associated with employee compensation, including vacation benefits and warranties.

Understand the importance of payroll-related documents such as payroll registers and the implications of different withholding allowances.

Understand the concepts and definitions of various liabilities and their implications on business operations.

Identify and explain the calculation of employee withholdings and understand its significance in payroll management.

---

Definitions:

Purchase Frequency

Purchase frequency is a measure of how often customers buy a product or service over a specific period of time, indicating loyalty and satisfaction.

Formal Route Plans

Structured and planned courses of action, often used in logistics and distribution, to optimize efficiency and performance.

Territory Coverage

The strategy and execution of sales efforts across a designated geographic area or market segment, ensuring efficient and effective reach to potential customers.

Planning Experience

The process of defining goals, developing strategies, and outlining tasks and schedules to accomplish the goals.