Which of the following statements regarding the gross material requirements plan is not true?

A) It shows total demand for an item.
B) It shows when an item must be ordered from a supplier or when production must be started.
C) It combines a master production schedule with the time-phased schedule.
D) It requires several inputs, including an accurate bill of material.
E) It states the ingredients for making an item.

Gross Material Requirements Plan

A schedule that shows the total demand for an item (prior to subtraction of on-hand inventory and scheduled receipts) and (1) when it must be ordered from suppliers, or (2) when production must be started to meet its demand by a particular date.

Master Production Schedule

A detailed plan that specifies what products are to be made, in what quantities, and when, serving as a primary input in materials requirement planning (MRP).

Time-Phased Schedule

A detailed plan that outlines when specific tasks or activities should start and finish over a set period, often used in project management.