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 |