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A manufacturer had 25,362 units of item A and 16,341 units of item B in his...

A manufacturer had 25,362 units of item A and 16,341 units of item B in his warehouse at the time of his last inventory. During the period, until the next inventory, he manufactured 73,652 units of item A and 43,105 units of item B. Of these 433 of A and 165 of B were found defective and were discarded. During this period, he sold and shipped 81,338 units of item A and 37,657 units of item B.

a) Determine his current inventory of items A and B

b) How would you classify the defective items?

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