Given the bill of materials for the printer cartridge (A) shown below, a gross requirement to build 170 units of A, on-hand inventory levels for each item as shown in the table below, and assuming zero lead-times for all items A, B, C, D, and E, compute the net requirements for each item.

Item On-Hand Inventory
A ............. 40
B ............. 50
C .............. 100
D ............... 70
E ............. 25

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