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End item A is made by assembling $2$ parts of B and $3$ parts of C$.$ Part C is made from $2$ parts of D and $4$ parts of E$.$ Gross requirements for end items are $30$ units. Suppose there are $10$ units of A on hand $($i$.$e$.,$ on$-$hand inventory$),$ what is the net requirement for part E if there is no on$-$hand inventory for each of the parts $($B$,$ C$,$ D$,$ E$)$ A$\mathrm{.}240$ units B$.80$ units C$\mathrm{.}120$ units D$.210$ units