Given the follow bill of materials tree and other data, construct the MRP records for parts A, B and C given the master production schedule below. In considering safety stocks, we require that on hand inventory never drop below the specified safety stock level. The demand provided in the table below is for Part A.

Week	1	2	3	4	5	6
Demand	5	15	18	8	12	22

Part	Lead time	Safety Stock	Order Quantity	On hand Inventory	Expected Receipts
A	1	0	20	21	0
B	2	0	40	20	32 units, period 1
C	1	10	Lot for Lot	50	0