1. Sort the items into descending order based on the total spend per item.
2. Insert a row between each Category division and insert a Subtotal for each Category.
3. Insert a Grand Total summary at the end of the report.
4. Verify the actual percentage values (that is, the ratio of the Category Subtotal to the Grand Total). In the Grand Total area at the foot of the report, record the percentage of each Category beside the Category Subtotal, and verify the percentage total (that is, tally the three percentages). This total may not be exactly 100%, but it should be close.
5. Please note that although the Appendix A sampling consists of more than 100 line items, statistically this is still a small sampling. You will find that your results will not completely match the theory and the percentage divisions that you might expect. That is acceptable.

\f