===== Multi-Level BOM: Madrid Sofa =====

^ Final Product ^ Sub-Assembly ^ Raw Materials ^
| **Madrid Sofa** | - Wooden Sofa ×5       | Hardwood Plank, Metal Screw, Wood Glue |
|                 | - Cushion ×5           | Foam Block, Upholstery Fabric, Thread, Zipper |
|                 | - Pillow ×1            | Foam Block, Upholstery Fabric |
|                 | - Rain Cover ×1        | Plastic Bag, Tag Label |

==== Breakdown by Sub-Assembly ====

=== Wooden Sofa ===
  * Quantity in Madrid Sofa: 5
  * BOM:
    - Hardwood Plank
    - Metal Screw
    - Wood Glue

=== Cushion ===
  * Quantity in Madrid Sofa: 5
  * BOM:
    - Foam Block
    - Upholstery Fabric
    - Thread
    - Zipper

=== Pillow ===
  * Quantity in Madrid Sofa: 1
  * BOM:
    - Foam Block
    - Upholstery Fabric

=== Rain Cover ===
  * Quantity in Madrid Sofa: 1
  * BOM:
    - Plastic Bag
    - Tag Label