The MRP is shown below for each of the items.
The assumption here is that there is no lead time for item A.
The POQ lot sizing is calculated by dividing the total net requirement by the number of days. For example the total net requirement for item B is 390 over 8 weeks. This means the daily demand is 48.75. If we consider a period of 5 weeks then the periodical demand is 243.75 or 244. We will order 244 units of item B every 5 weeks. This is the method of POQ. We have followed similar logic for item E as well.