Structure of a multilevel BOM
The following example
		shows a multilevel bill of material.
| Manufactured Item: Bicycle | 
| Level | Position | Item | Description | Quantity | 
| 1 | 10 / 1 | B | Saddle | 1 | 
| 1 | 20 / 1 | C | Frame | 1 | 
| 1 | 30 / 1 | D | Wheel | 2 | 
| 2 | 10 / 1 | E | Spokes | 35 | 
| 2 | 20 / 1 | F | Hub | 1 | 
 
Manufactured item D
		(wheel) is a phantom item.
The following example
		shows a Where - Used multilevel bill of material.
| Item:
				Spoke | 
| Item level | Spoke Manufactured
				Item | Position | Description | Quantity | 
| 1 | B1 | 20/1 | Front
				Wheel | 30 | 
| .2 | M1 | 30/1 | Men's City
				Bike | 60 | 
| .2 | M2 | 60/1 | Tandem Tour
				Ladies | 60 | 
| .2 | M3 | 70/1 | Tandem
				Tour Men | 60 | 
| .2 | M4 | 60/1 | Tandem
				Tour Family | 60 | 
| 1 | B2 | 20/1 | Rear
				Wheel | 30 | 
| .2 | M1 | 30/1 | Men's City
				Bike | 60 | 
| .2 | M2 | 60/1 | Tandem Tour
				Ladies | 60 | 
| .2 | M3 | 70/1 | Tandem
				Tour Men | 60 | 
| .2 | M4 | 60/1 | Tandem
				Tour Family | 60 |