Problem $14-10($Algo$)$

Below appears the BOM and product structure tree for a baking pan.

Baking Pan

$*$ Pan $(1)$

$**$ Pan shell $(1)$

$**$ Handles $(2)$

$**$ Bolt and nut set $(4)$

$*$ Lid $(1)$

$**$ Lid subassembly

$***$Glass $(1)$

$***$Steel Rim $(1)$

$**$ Handle $(1)$

$**$ Bolt and nut set $(2)$

If there are plans to make $130$ baking pans how many handles are needed? How many bolt and nut sets are needed?