Semans is a manufacturer that produces bracket assemblies. Demand for bracket assemblies (X) is 132 units. The following is the BoM in indented form:

ITEM	DESCRIPTION	USAGE
X	Bracket assembly	1
A	Wall board	3
B	Hanger subassembly	2
D	Hanger casting	3
E	Ceramic knob	1
C	Rivet head screw	3
F	Metal tong	3
G	Plastic cap	2

Below is a table indicating current inventory levels:

Item	X	A	B	C	D	E	F	G
Inventory	26	20	58	28	185	165	750	110

b. What are the net requirements of each item in the MPS? (Leave no cells blank - be certain to enter "0" wherever required.)

Item Net requirement

X

A

B

C

D

E

F

G