The table below shows the partially completed master production schedule for a valve for the next eight weeks.

Item: Valve
		Week
		1	2	3	4	5	6	7	8
Forecast		40	40	40	40	30	30	50	50
Orders Booked		60	45	30	35	10	5	5
On hand	10
MPS		75
ATP

(a) Develop the MPS for the valve using a fixed MPS quantity of 75

(b) The following orders are received in sequence

Order	Quantity	Week
1	15	2
2	30	5
3	25	3
4	75	7

Assuming you must handle to orders in sequence, which of these orders should be accepted and why?