Product a Uses 3 Units of Component B

Product A uses 3 units of component B.The following is the MRP record for product A.Fill out the MRP record for component B.There are currently 100 product As and 700 component Bs on hand.For product A, the lot size is a multiple of 60 units while component B uses the lot for lot (LFL)technique.
Product A: 1 unit with a lead time of 1 period.
Component B: 3 unit with a lead time of 2 period.
$$\begin{array} { | c | c | c | c | c | c | c | c | c | l | } \hline \begin{array} { c } \text { Lot } \\\text { size: } \\60 \mathrm { x }\end{array} & & { \text { Period } } \\\hline& & 1 & 2 & 3 & 4 & 5 & 6 & 7 & 8 \\\hline \text { GR } & & 60 & 90 & 125 & 280 & 150 & 150 & 150 & 30 \\\hline \text { SR } & & & & & & & & & \\\hline \text { POH } & 100 & 40 & 10 & 5 & 25 & 55 & 25 & 55 & 25 \\\hline \text { NR } & & - 40 & 50 & 115 & 275 & 125 & 95 & 125 & - 25 \\\hline \text { POR } & & 60 & 120 & 300 & 180 & 120 & 180 & & \\\hline\end{array}$$