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1. Which of the following is not a reason to link to the first occurrence of a value on a sheet?
It’s easier to follow
It saves space
It calculates faster
2. Why do we want to build the Inventory (kg) account?
It allows us to track the physical movements of inventory purely for reporting purposes
It allows us to track the physical movements of inventory so that we can use this in future calculations
It allows us to create a physical Balance Sheet
3. How can we calculate our inventory-based COGS in kg?
Revenue (US$’000) / COGS (non-inventory) (US$’000)
Amount used per sale (kg) x Revenue (US$’000)
Amount used per sale (kg) x Projected sales (#)
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