Item Annual Unit cost number demand 107 101 109 105 102 106 104 110 103 108 20 5 9 7 11 16 8 12 15 4 18,000 48,000 5,000 4,800 2,000 450 800 500 300 300 Total Annual value 360000 240000 45000 33600 22000 7200 6400 6000 4500 1200 725900 % 49.59 33.06 6.20 4.63 3.03 0.99 0.88 0.83 0.62 0.17 Cumulati ve % 49.59 82.66 82.66 88.86 93.48 96.51 13.86 97.51 98.39 99.21 3.49 99.83 100.00 100.003987 A= 20% of the items represent 82.66% of the annual dol B= 30% of the items represent13.86% of the annual do C= 50% of the items represent 3.49% of the annual dolla items 20 30 50 100 llar value llar value ar value A B C $ 20 30 50 100 80 15 5 100