Using a cookery book, choose three similar, fairly complex, recipe items such as layered and decorated gateaux (cakes) or desserts. For each, construct the indented bill of materials and identify all the different materials, sub-assemblies and final products with one set of part numbers (i.e. no duplication). Using the times given in the recipes (or your own estimates), construct a table of lead times (e.g. in minutes or hours) for each stage of production and for procurement of the ingredients. Using these examples (and a bit of your own imagination!), show how this information could be used with an MRP system to plan and control the batch production processes within a small cake or dessert factory making thousands of each product every week. Show part of the MRP records and calculations that would be involved.