Practice free →
HomeCA IntercostingMaterial Cost › Maximum stock level formula is:

Maximum stock level formula is:

ARe-order level + max consumption × max lead time
BRe-order level + EOQ
CRe-order level − EOQ
DRe-order level + EOQ − minimum consumption × minimum lead time
Answer & Solution
Correct answer: D. Re-order level + EOQ − minimum consumption × minimum lead time
1. Maximum stock level represents the upper bound of stock the firm chooses to hold. 2. Standard formula: Re-order level + Re-order quantity − (min consumption × min lead time). 3. The deduction reflects the minimum that would be consumed during the shortest lead time. 4. Hence the correct expression matches the first option exactly. _Source: ICAI BoS Inter Paper 3, Ch 2 "Material Cost", §2.4.5 ¶5_
Solve this in the app — CA Inter practice & 24k+ MCQs →
Related questions