item stocked in sets but produced as pieces

We have items that are stocked and sold in sets of 24. We need to manufacture these items in pieces then receive them as sets.We currently have a subassembly to manufacture the product as pieces and then the main job with 1 operation to collate into sets (which is clocked as sets) We would like to get rid of the sub assembly portion and just manufacture it all as pieces but be able to receive sets into inventory. Can we do this?

We have to mark the item as make to order to use subassemblies. Then we use this item on the BOM of another part and instead of pulling the part it trys to manufacture it.