Consider the following example:

There are two products on the master schedule, $\backslash ($ X $\backslash )$ and $\backslash ($ Y $\backslash ).$ They are both produced by using three work centers, called work centers $100,200,$ and $300.$ The following shows the MPS values for the two products for the next five periods:

The total standard hours to produce item $\backslash ($ X $\backslash )$ is given as $1\mathrm{.}557,$ with $5\mathrm{.}331$ hours for item Y$.$ Historically, work center $100$ is used for $\backslash (20\backslash \%\backslash )$ s$$fi of the hours required to produce the products, work center $20$ uses $\backslash (45\backslash \%\backslash )$ of the hours, and work center $300$ uses $\backslash (35\backslash \%\backslash )$ of the hours $.$ YASAarriR.