Semans is a manufacturer that produces bracket assemblies. Demand for bracket assemblies

(X) is 130 units. The following is the BOM in indented form:

ITEM DESCRIPTION USAGE X Bracket assembly 1 A Wall board 4 B Hanger subassembly 2 D Hanger casting 3 E Ceramic knob 1 C Rivet head screw 3 F Metal tong 4 G Plastic cap 2 Below is a table indicating current inventory levels:
Item X A B C D E F G Inventory 25 16 60 20 180 160 1000 100

a. Using Excel, create the MRP using the product tree structure.

b. What are the net requirements of each item in the MPS?