Alyssa wants to develop MRP$.$ The data from the inventory records and the bill of materials $($BOM$)$ are shown in Table $1$ and the figure below. The MPS start quantities for Product A are given in Table $2.$ Round to the nearest whole number.

$[$Note: Projected on$-$hand inventory balance at the end of week $t=$ Inventory on hand at the end of week $t-1+$ Scheduled or planned receipts in week $t-$ Gross requirements in week $t.$

POQ lot size in week $t=$ Total gross requirements for $P$ week, including week $t-$ Projected on$-$hand inventory balance at the end of week $t-1.$

L$4$L lot size in week $t=$ Gross requirements for week $t-$ Projected on$-$hand inventory balance at the end of week $t-1.]$

Table $1.$ Inventory Record Dato

Table $1.$ Inventory Record Data

$\backslash$table$[[$Data category,B$,$C$,$D$],[$Lot$-$sizing rule,POQ $)=(3,$L$4$L$,$FOQ $=240$

QUESTION : what is the plan receipt for item B in week one? Use the periodic order quantity in POQ rule with the time interval $($P$)$of three weeks.