Complete the following MRP record and provide the planned order releases for Week 3. Lead time is 2 weeks. Safety stock is 4. Use LFL lot sizes. Please show the math in detail.

Part A Week
1 2 3 4 5
Gross Requirements 32 16 34 40 53
Scheduled Receipts 22
Projected On-Hand inventory 56
Planned Order Releases
a. 53
b. 40
c. 0
d. 8