Budgeting-Opentution notes-Example 1

Because the question says that they wish to increase the inventories!! Maybe it is because they expect to sell more next year, but that is not our problem :-) (I hope that you are watching the free lectures that go with the notes. It is pointless using the notes on their own, because they are only lecture notes and it is in the lectures that I explain and expand on the notes. If you are not watching the lectures for any reason, then you must buy a Study Text from one of the ACCA approved publishers and study from there.)