How do I build an item hierarchy for a display pallet?

A display pallet often consists of consumer units in opened outer packages. In the article hierarchy, the consumer unit is a base level and the display pallet is the orderable and logistic unit at pallet level.

Example: A display pallet holds 42 packages each with consumer units of cat food.

Item level Item Contained item Number of contained items
Pallet Display pallet Consumer unit of cat food 324
Base Consumer unit of cat food

Note that the opened outer packages must not be described as an item at case level since they do not have the same logistic attributes as unopened outer packages. If opened outer packages were described as if they were unopened, this might lead to problems in supplying retail stores.