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

Pen

21 000

R5.5

Highlighters

7 800

R5

Boxes of pencils

12 000

R13

Sharpener (Box)

48 000

R34

Box of Rubber

1400

R11

Eraser

41 000

R19

Glue

5 100

R 7.5

Scissors

9 500

R 5.5

Staplers

9 000

R 9

Notepads

11 000

R10

TOTAL

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