The difference between a gross material requirements plan (gross MRP) and a net material requirements plan (net MRP) is:

a) The gross MRP may not be computerized, but the net MRP must be computerized.

b) The gross MRP includes consideration of the inventory on hand, whereas the net MRP doesn’t include the inventory consideration.

c) The net MRP includes consideration of the inventory on hand, whereas the gross MRP doesn’t include the inventory consideration.

d) The gross MRP doesn’t take taxes into account, whereas the net MRP includes the tax considerations.

e) The net MRP is only an estimate, whereas the gross MRP is used for actual production scheduling.