... 31 December 2011 of product A and product B are 35.295 and 38.339 units respectively. The decrease in stock between closing and opening stock of product B is more than product A, which is 61 units ... total needs for product A is 34.945 units and for product B is 37.939 units. However, the provision for sales losses and damage is 350 units for product A and 400 units for product B. Consequently, ... In addition, we’re able to make a long term plan for production because the production budget will show any shortfall or excesses in capacity over the budget period. If there is likely to be a...