Calculate your working capital requirement semi-annually based on the following information: The sales of the product ar

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Calculate your working capital requirement semi-annually based
on the following information:
The sales of the product are divided into half-years as
follows:
January 1 - June 30 8,000 pcs
July 1 - December 31 3,000 pcs
A total of 11,000 pieces
During the period, sales are steady, while the projected poor
economic situation and poor
Due to the working capital situation, manufacturing operations are
completely at a standstill and employees
laid off throughout the second half of the year (1 July to 31
December). The raw material warehouse is December 31st. same as
that
was January 1 and June 30. ie 0. Stock of finished goods is January
1. 4,000 pieces and December 31st. 1000 pcs.
Raw materials 25 €
Salaries € 120
Sales price 175 €
All salaries are variable. The company buys raw materials for
storage, manufactures products and stores
and sells its products. Raw materials are committed right from the
start of manufacturing and wages
commit evenly over time in the manufacturing process.
The turnover rate of the raw material warehouse is 20 times / year,
the manufacturing warehouse 18 times / year and the finished
product warehouse 36 times / year.
The payment term included in raw material purchases is 14 days net
and the payment term for trade receivables is 7 days
net. Also justify the valuation you use for trade
receivables.
In the calculations 1 year = 360 days.
B) How the company would have been able to pay the trade
payables in the first half of the year
reducing the need for working capital by € 10,000?