Start quantity can be read as good demand plus scrap allowance.

highlighted = computed this step

Read the Plan

The plan starts enough units to cover good demand plus scrap allowance.

90+30=12090 + 30 = 120
Start quantityThe chart shows start quantity and scrap allowance.yield-adjusted start quantitygood demand 90; yield 3/4; start 120caseyieldstartgoodscrapchangebase3/41209030baselinewhat-if9/101009010reduction 20basebase start 120scrap 30what-ifwhat-if start 100scrap 10what-if start 100; scrap 10; reduction 20deterministic yield-planning arithmetic only