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Mini Case Study : AZTEC COMPANY The Aztec Company stocks a variety of parts and materials it uses in its manufacturing processes. Recently, as demand for its finished goods has increased, management has had difficulty managing parts inventory; they frequently run out of some crucial parts and seem to have an endless supply of others. In an effort to control inventory more effectively, they would like to classify their inventory of parts according to ABC approach or Pareto analysis and classify parts for A category only. Following is a list of selected parts and the annual usage and unit value for each: Item Number 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Annual Usage 36 510 50 300 18 500 710 80 344 67 510 682 95 10 820 Unit Cost $ 350 30 23 45 1900 8 4 26 28 440 2 35 50 3 Item Number 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Annual Usage 60 120 270 45 19 910 12 30 24 870 244 750 45 46 Unit Cost $ 610 20 15 50 3200 3 4750 2710 1800 105 30 15 110 160 25 30 165