14. The MPC system at ABC Manufacturing Company is run weekly to update the master production schedule (MPS) and MRP records. At the start of week 1, the MPS for end products X and Y is:

Master Production Schedule Week Number 1 2 3 4 5 6 Product X 10 — 25 5 10 —

Product Y 5 30 — 20 — 20 One unit of component C is required to manufacture one unit of either end product X or Y. Purchasing lead time for component C is two weeks, an order quantity of 40 units is used, and no

(zero) safety stock is maintained for this item. Inventory balance for component C is 5 units at the start of week 1, and there’s an open order (scheduled receipt) for 40 units due to be delivered at the beginning of week 1.

a. Complete the MRP record for component C as it would appear at the beginning of week 1:

Week 1 2 3 4 5 6 Gross requirements Scheduled receipts Projected available balance Planned order releases

b. During week 1, the following transactions occurred for component C: