Each unit of A is composed of one unit of B, two units of C, and one unit of D. C is composed of two units of D and three units of E. Items A, C, D, and E have on-hand inventories of 10, 5, 20, and 40 units, respectively. Item B has a scheduled receipt of 10 units in Period 1, and C has a scheduled receipt of 40 units in Period 1. Lot-for-lot (L4L) is used for Items A and B. Item C requires a minimum lot size of 60 units. D and E are required to be purchased in multiples of 120 and 60, respectively. Lead times are one period for Items A, B, and C, and two periods for Items D and E. The gross requirements for A are 20 in Period 2, 20 in Period 5, and 30 in Period 8. Required:
Find the planned-order releases for all items.