The units to be purchased in April by Vitale Hair Spray should be 28,080 units.
These units to be purchased by Vitale Hair Spray are computed as follows:
Sales units in March = 13,000 units
Expected increase in Sales units in April = 70%
Therefore, Sales units in April = 22,100 (13,000 x 1.7)
Ending Inventory for April = 30% of expected April Sales
= 6,630 units (22,100 x 30%)
Purchases = Ending Inventory + Expected April Sales - Beginning Inventory = 28,080 units (6,630 + 22,100 - 650)
Thus, the units to be purchased are the sum of Expected April Sales and Ending Inventory Less Beginning Inventory.
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