Question: Use ABC Classification and the information in the table below to show how the construction company can classify its stationery using the annual consumption value.

Use ABC Classification and the information in the table below to show how the construction company can classify its stationery using the annual consumption value.

Item Units sold (Annual number) Cost per Unit
Pens 21,000 R 5.50
Highlighters 7,800 R 5.00
Eraser 41,000 R 19.00
Sharpeners 48,000 R 34.00
Pencils 12,000 R13.00
Notepads 11,000 R 10.00
Scissors 9,500 R 5.50
Rubber (Box) 1,400 R 11.00
Staplers 9,000 R 9.00
Glue 5,100 R 7.50
Total

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