Consider the MPS, BOM, and Inventory Data Shown Below Construct the MRP Schedule Using the Above Information

Consider the MPS, BOM, and inventory data shown below.
Master Production Schedule: the following table shows the MPS start quantities. Bill of Material:
- Item A uses 2 each of component D, 1 each of component C and 2 each of subassembly B.
- Subassembly B uses 2 each of component E.
Selected Inventory Data: $$\begin{array} { | c | l | c | c | c | } \hline \text { Item } & \begin{array} { c } \text { Lot Size } \\\text { Technique }\end{array} & \text { Lead Time } & \begin{array} { c } \text { Scheduled } \\\text { Receipts }\end{array} & \text { On- Hand } \\\hline \mathrm { B } & \mathrm { L } 4 \mathrm {~L} & 1 & 40 \text { in period 1 } & \\\mathrm { C } & \mathrm { POQ } = 3 & 2 & & 40 \\\mathrm { D } & \mathrm { FOQ } = 250 & 1 & \\\mathrm { E } & \mathrm { L } 4 \mathrm {~L} & 2 & 160 \text { in period 2 } & \\\hline\end{array}$$ Construct the MRP schedule using the above information.