Parent Item A requires two units of Item B and three units of Item C.Upon production of 500 units of Item A,it was calculated that 1,000 units of Item B were used in the production process.This an example of ______.
A)pegging capability
B)where-used analysis
C)netting analysis
D)backflushing

Question

Quizplus · Accepted Answer

This is an example of backflushing, where the raw materials are recorded as consumed only after the production process is completed. In this case, the system automatically calculated that 1,000 units of Item B were used in the production of 500 units of Item A, based on the required two units of Item B per unit of Item A.

Parent Item a Requires Two Units of Item B and Three