The ABC analysis is a widely used classification of both purchases and inventories basing on monetary value. It employs the Pareto principle (a.k.a 80-20 rule) resulting in three classes of inventory so that management efforts can be focused on "critical few" items rather than "trivial many" items.

Download the spreadsheet file listing 100 items that had been purchased in a retail shop, and conduct the ABC analysis according to "annual dollar volume." Then, upload the completed file after designating all items into A, B, or C category.