The following example
		shows a single-level bill of material.
                                 | 
                                    Manufactured Item: Bicycle
                                  | 
                              
                                 | 
                                    Position
                                  | 
                                 
                                    Item
                                  | 
                                 
                                    Description
                                  | 
                                 
                                    Quantity
                                  | 
                              
                                 | 
                                    10 / 1
                                  | 
                                 
                                    B
                                  | 
                                 
                                    Saddle
                                  | 
                                 
                                    1
                                  | 
                              
                                 | 
                                    20 / 1
                                  | 
                                 
                                    C
                                  | 
                                 
                                    Frame
                                  | 
                                 
                                    1
                                  | 
                              
                                 | 
                                    30 / 1
                                  | 
                                 
                                    D
                                  | 
                                 
                                    Wheel
                                  | 
                                 
                                    2
                                  | 
                              

| A | Manufactured Item Bicycle | 
| B | Purchased Part Saddle | 
| C | Purchased Part Frame | 
| D | Manufactured Part Wheel | 
The wheel is in turn
		composed of components (spokes, a hub), but these are not shown on the
		single-level BOM.
The following example shows a Where - Used single-level bill of material.
                                 | 
                                    Item: Woman's Saddle
                                  | 
                              
                                 | 
                                    Manifactured
				Item
                                  | 
                                 
                                    Position
                                  | 
                                 
                                    Description
                                  | 
                                 
                                    Quantity
                                  | 
                              
                                 | 
                                    M1
                                  | 
                                 
                                    30/1
                                  | 
                                 
                                    Lady's
				City Bike
                                  | 
                                 
                                    1
                                  | 
                              
                                 | 
                                    M2
                                  | 
                                 
                                    60/1
                                  | 
                                 
                                    Tandem Tour
				Ladies
                                  | 
                                 
                                    1
                                  | 
                              
                                 | 
                                    M3
                                  | 
                                 
                                    70/1
                                  | 
                                 
                                    Tandem Tour
				Ladies
                                  | 
                                 
                                    1
                                  | 
                              
                                 | 
                                    M4
                                  | 
                                 
                                    70/1
                                  | 
                                 
                                    Tandem Tour
				Family
                                  | 
                                 
                                    1
                                  | 
                              

| A | Purchased part Woman's
				Saddle | 
| M1 | Manufactured item Lady's City
				Bike | 
| M2 | Manufactured Tandem Tour
				Ladies | 
| M3 | Manufactured Tandem Tour
				Ladies | 
| M4 | Manufactured Tour
				Family |