F1 Chapter 18 TYU 2 – Forecast cash payments

Hi guys,

I have been trying to understand the answer to this question, but I still don’t get it.

A manufacturing business makes and sells widgets.
Each widget requires 2 units of raw materials, which cost £3 each.
Production and sales quantities of widgets each month are as follows:

Month Sales & Production units

December (Actual) 50,000
January (Budget) 55,000
February (Budget) 60,000
March (Budget) 65,000

In the past, the business has maintained its inventories of raw materials at 100,000 units.
However, it plans to increase raw material inventories to 110,000 units at the end of January and 120,000 units at the end of February.
The business takes one month’s credit from its suppliers.

Calculate the forecast payments to suppliers for January, February and March for raw material purchases.

I have checked the answers and I understand that raw material inventories required for December are 100,000 units and for March its 130,000 units.

However, I don’t understand why the raw material inventories required for January are 120,000 units for February it is 130,000 units.

I would highly appreciate it if anyone could please explain this to me.

Thank you