225 is far below the 900 finished units required. Since 1 kg of raw material makes 1 unit and the yield is 90% (less than 100%), the input can never be smaller than the number of completed units. With 225 kg you would obtain only 225×0.9 = 202.5 finished units, nowhere near 900.
×Incorrectイ
250 is likewise smaller than the required 900 finished units, so it cannot hold. An input of 250 kg produces only 250×0.9 = 225 finished units. This value is easy to choose if you mistake the requirement as just 1 unit of part Y for each of the 300 units of product X, or if you pay no attention to the size relationship between the input and the number of completed units.
×Incorrectウ
900 is “the number of finished units of part Y required”, not “the raw material input”. It is the value obtained by treating the yield as 100% (that is, forgetting to divide by 90%). If the yield is 90%, the input must always exceed the number of completed units; with 900 kg you obtain only 900×0.9 = 810 finished units, which means 30 units of product X cannot be made.
○エ
正解What we must find is “the raw material input a for part Y”. Think of it in two steps. First, find how many finished units of part Y are needed. One product X consists of 3 units of part Y and 1 unit of part Z, and the yield of product X is 100%, so 300 units of product X require exactly 3×300 = 900 finished units of part Y. Next, work backward from the yield. Part Y can be manufactured as 1 unit from 1 kg of raw material, so an input of a kg puts a units into production, but since the yield is 90%, only a×0.9 units are actually usable. Therefore a×0.9 = 900, so a = 900÷0.9 = 1,000 kg. The row for part Z in the table, 600 kg×50% = 300 units, matches the given condition exactly, which also confirms that the relationship “input × yield = number of completed units” is correct. Hence the correct answer is エ, 1,000.
ここがポイント
The basic formula for yield is “raw material input × yield = number of completed units”. To find the input you divide by the yield rather than multiply by it (input = completed units ÷ yield). If the yield is less than 100%, the input is always larger than the number of completed units, and this size relationship can be used to check your answer.
Requirement calculations are built up from the number of component parts. First fix the number of parts per product (here, 3 units of part Y) × the number to be manufactured = the number of finished parts required, and only then apply each part's yield — solve it in these two stages.