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Question $2$

For $2021$ and $2022,$ Walmart Inc. reported cost of goods sold equivalent to $$427$ and $$518$ billion, respectively. Year$-$end total inventory value for $2022$ was $$55\mathrm{.}6$ billion, up from $$43\mathrm{.}2$ billion in $2021.$

a$.$ What was the inventory turnover for Walmart for $2021-2022?[5$ marks$]$

b$.$ If Walmart wants to represent itself as a lean company to improve its image among investors, should it report its two$-$year inventory turnover or its inventory turnover for the most recent year?

Question $3$

An NZ$-$based tennis ball producer currently faces demand for $2,500,000$ balls$/$year and is currently capable of producing this many in one year. Each ball sells for $$1\mathrm{.}3$ and costs $$0\mathrm{.}8$ to produce. The producer anticipates that demand may change next year due to tennis world cup being held in New Zealand. Specifically, it is possible that tennis courts$/$schools may turn to European balls next year, which will reduce the demand for this producer. It is also possible that the demand may increase for this producer as the ministry of sports may encourage courts$/$schools to buy made$-$in$-$NZ balls. It is also possible that the demand may remain unchanged. The marketing team anticipates that the demand may decrease by $20\%$ with probability of $30\%,$ it may increase by $50\%$ with probability of $60\%,$ and it may remain the same with probability of $10\%.$

The producer is considering upgrading its production line for next year so it can keep up with the possible increase in demand. The upgrade requires a fixed cost of $$124,000$ and will increase the production capacity to $400,000$ balls$/$year$.$ The unit production cost will most likely $($with $80\%$ probability$)$ remain the same, but the contractor who will implement the upgrade anticipates that with $20\%$ probability the upgraded production line may be more efficient and reduce the unit production cost to $$0\mathrm{.}5/$ball$.$

Construct the decision tree of this problem for the producer and with detailed analysis suggest whether the producer should pursue upgrading its production line or not. Consider only this and next year in the decision making. Assume $0\mathrm{.}1$ discount factor for a year.