2. Given the following MPS and bills of capacity, calculate the estimated capacity requirements for Work Center 100, 200 and 300 using the capacity bills technique, and fill out the table below. Master production schedule (in units) Period End Product 123 A 20 30 30 B 15 20 20 Bill of Capacity: End Product A B Work Center Total Time/Unit Total Time/Unit 100 0.25 0.3 200 0.25 0.5 300 0.25 0.2 Total Time/Unit 0.75 1 Estimated Capacity Requirements Period Work Center 123 100 200 300 Total Required Capacity