Chapter 6 - Master Budget and Responsibility Accounting - Assignment Material - Exercises - Page 231: 6-18

Bottles to Be Purchased = 2,500,000 + 80,000 - 50,000 = 2,530,000 bottles So, Inglenook Co. needs to purchase 2,530,000 bottles in 2015 to meet its production needs and maintain its desired ending inventory.

To calculate the number of bottles to be purchased in 2015, you can use the following formula: Bottles to Be Purchased = Expected Production + Target Ending Inventory - Beginning Inventory Bottles to Be Purchased = 2,500,000 (expected production) + 80,000 (target ending inventory) - 50,000 (beginning inventory)