In general, ABC states that in theory: A items represent of items, B items represent of items, and $C$ items represent the remaining of items. However, when looking at dollar values, A items account for $,$ B items represent $,$ and $C$ items represent of the dollar usage of items.

$40\%$

$20\%$

$25\%$

$15\%$

$50\%$

$30\%$

$10\%$

$75\%$

$85\%$

$5\%$

$80\%$

$20\%$

$10\%$

$15\%$

$70\%$