What is the first step in the process flow of the SAP Best Practices Scenario Make-to-Order Production -Semi-finished Goods Planning and Assembly (IBM)?

What is the first step in the process flow of the SAP Best Practices Scenario Make-to-Order Production -Semi-finished Goods Planning and Assembly (IBM)?
A . Create production order for semi-finished product
B . Create purchase order for raw material
C . Create planned independent requirements for semi-finished product
D . Create sales order for finished product

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Answer: C