Question 2

(b) Given the following information, use ABC analysis to categorise goods from Most Important to Least Important based on Annual Sales as the ranking factor. (10 marks)

Item Code	Annual Demand (00 Units)	Unit Cost ($)
J534	5	20
Y206	17	90
G434	3	40
K213	40	25
H965	6	50
N658	10	80
T557	20	15
S526	12	65
F333	9	45
L786	8	75

Your answer should be presented in a table format indicating:

1. Descending order of product important

2. Annual sales income of each item code

3. Percentage of annual sales income

4. Cumulative percentage of annuals sales income

5. Classification category

Remarks: Show your workings and present your answer in integer format.