Regarding the three fundamental concepts forming the essence of the MRP-based approach to materials planning and control, which of the following is true?
A Time phasing utilizes lead-time information and need dates
B Time phasing is used to develop the “on-hand” balance row of the planning record
C Inventory/open order netting takes the multi-stage product into account in the planning for individual items
D Dependent demand utilizes lead-time information and need dates
E Dependent demand is used to develop the “on-hand” balance row of the planning record