... date, supplier, part number, or part description. A physical inventory count is usually taken by using a tag to be affixed to eachlot. The tags are numbered serially in advance, and because a ... by the seasonal factor, because it may benecessary to increase the quantities of materials and supplies in certain months inanticipation of seasonal demands. The ratio of inventory to selected ... large that a more detailed approach is warranted. Thischapter discusses how to apply a variety of budgeting techniques to the three mainareas of inventory: raw materials, work-in-process, and...