Complete the following MRP record and provide the planned order releases for Week 1. Lead time is 2 weeks. Safety stock is 3. Use LFL lot sizes.

Part X Week
1 2 3 4
Gross Requirements 32 16 34 40
Scheduled Receipts 10
Projected On-Hand inventory 46
Planned Order Releases
a. 29
b. 26
c. 14
d. 34