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

The following table indicates 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 for each item?

\begin{tabular}{|c|r|} \hline Item & \begin{tabular}{c} Net \\ Requirements \end{tabular} \\ \hline X & \\ \hline A & \\ \hline B & \\ \hline C & \\ \hline D & \\ \hline E & \\ \hline F & \\ \hline G & \\ \hline \end{tabular}