Solution:
| Part No. W099: | Wheel | barrow | Level: 0 | ||
| Part No. | Description | Quantity/Assembly | Units | Level | |
| 1011 | Box: deep size, aluminum | 1 | Each | 1 | |
| 1020 | Handlebar assembly | 1 | Each | 1 | |
| 2022 | Aluminum bars | 2 | Each | 2 | |
| 2025 | Grips: neoprene | 2 | Each | 2 | |
| 1030 | Wheel assembly | 1 | Each | 1 | |
| 2031 | Axle | 1 | Each | 2 | |
| 2032 | Bearing: normal-duty | 2 | Each | 2 | |
| 2035 | Wheel | 1 | Each | 2 | |
| 3026 | Tire: size A | 1 | Each | 3 | |
| 1042 | Paint: blue | 1 | Pint | 1 |
