S$14\mathrm{.}5$

Using the information in Problem $14\mathrm{.}3,$ construct a net material requirements plan using the following on$-$hand inventory.

$\backslash$table$[[$Item$,$On$-$Hand Inventory,Item Inventory,On Hand$],[$S$,20,$W$,30],[$T$,20,$X$,25],[$U$,40,Y,240],[$V$,30,Z,40]]$