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using Phantom BOM in order to minimize size of Item list

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1st. How to use phantum BOM?
2nd. Do I need to create a Item code when pprudcing finished good?

1st routing - WIP - item A
2nd routing - WIP - Item B
3nd routing - Finished good - Item C

in this procedure, I only desire to create Item"A" and Item "C" not ItemB which means that
for minimize the size of Item list, I only wanna have two sort of Item in my list those are Item"A" and "c"
but, I wanna remain the 2nd routing as a "Phantom BOM"





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