Inventory:
Beg 10,000
99,000 <—squeeze made
<100,000> sold
——–
end 9,000
99,000 to be made = 495,000 feet to use
Raw material:
Beg 40,000
497,000 <—- squeeze to be purchase
<495,000> used per above
———
end 42,000
Check my math but that's it. You should always start from the inventory amount since that's your real end goal. If you had purchased 502,000 ft, you would have used 500,000 ft = 100,000 inventory made. If that was the case then 101,000 would have been sold and not 100,000 like the problem indicates.
inventory:
beg: 10,000
+100,000 made
<101,000> sold <— Not right!
——–
9,000
.