Starting from the meiocytes, the number of meiotic divisions required for the formation of 100 embryos of wheat will be
For the formation of 100 zygotes, 100 male gametes and 100 female gametes (eggs) will be required.
Pollen grains are the male gametes that develop from microspores. Each diploid microspore mother cell undergoes 1 round of meiosis to give rise to 4 haploid cells arranged in a cluster which are known as microspore tetrad. Each of these microspores form pollen grains. 4 pollen grains are formed as a result of 1 meiotic division. Since there is no degeneration, 100 male gametes are developed from 100 microspores (from 25 meiotic divisions).
Each megaspore mother cell undergoes 1 round of meiotic division to give rise to 4 megaspores. But only 1 megaspore remains functional while the other 3 degenerates. 100 eggs are developed from 100 megaspores (from 100 meiotic divisions).
Post zygote formation, only mitotic divisions follow for the formation of embryo.
Hence, the number of meiotic divisions necessary for 100 embryos formation = 25 + 100 = 125.