Uploaded by Gabriela Moreira

ABC example (1)

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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
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