Extracting the 1 level lower part numbers based on Level numbers in multi level BoM

[Sekars]

Hello Friends

Based on the column A `Level number' 1 level lower part numbers to be plotted as shown in the light yellow column D as results by formulas.

Note :
* Level `0' part numbers will usually more than one and different part numbers, but here only one `0' part number available.
* In Light yellow cells results need to be produced for all cells but shown only for some cells for illustration purpose.

Thanks in advance

Sekar