In: Accounting
| 
 ABC Company manufacture one product with the following data  | 
||
| 
 January  | 
 February  | 
|
| 
 Expected sales (units)  | 
 10,000  | 
 11,000  | 
| 
 Beginning inventory (units)  | 
 2,000  | 
|
| 
 The company requires to have ending inventory equals to  | 
 20%  | 
 of the next month sales in units.  | 
| 
 Find the need purchases for January  | 
||
| 
 a. 10,000  | 
||
| 
 b. 10,200  | 
||
| 
 c. 10,300  | 
||
| 
 d. 10,450  |