The partially completed inventory record for the tabletop subassembly in the table below shows gross requirements, scheduled receipts, lead time, and current on$-$hand inventory.

a$.$ Complete the last three rows of the record for an FOQ of $120$ units. $($Enter your responses as integers. A response of $"0"$ is equivalent to being not applicable.$)$

b$.$ Complete the last three rows of the record by using the L$4$L$$ lot$-$sizing rule.