Semans is a manufacturer that produces bracket assemblies. Demand for bracket assemblies (X) is 140 units. The following is the BOM in indented form:

ITEM	DESCRIPTION	USAGE
X	Bracket assembly	1
A	Wall board	5
B	Hanger subassembly	2
D	Hanger casting	3
E	Ceramic knob	1
C	Rivet head screw	3
F	Metal tong	4
G	Plastic cap	1

Below is a table indicating current inventory levels:

Item	X	A	B	C	D	E	F	G
Inventory	24	15	68	18	195	175	1,200	90

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

Item	Net Requirements
X
A
B
C
D
E
F
G