参考号：EM1347589

每加仑的老后卫，一种流行的后后卫乳液，都需要3盎司的海洋气味。2013年前三个季度预算的老警卫的预算生产是：

四分之一13,000加仑
第二季度18,000加仑
第三季度12,000加仑

Management's policy is to have at the end of every quarter enough ocean scent inventory to meet 28% of the next quarter's production needs. At the beginning of Quarter I, 10,920 ounces of ocean scent were on hand.

A。计算2013年前两个季度中每个季度购买的海洋气味盎司数量

第I季度第二季度
Number of ounces

b。指出为什么管理层计划结束库存，而不是计划在每个季度购买该季度生产所需的原材料数量。（选择所有符合条件的。）

1. Inventory provides a cushion for delivery delays.

2. Inventory provides a cushion for production needs in excess of production forecast.

3.库存提供付款延迟的缓冲。

4. Inventory provides a cushion for sales needs in excess of sales forecast.