5-35 Use ABC systems for ABM. Family Supermarkets (FE) Found that its ABC analysis {see p. li) provided important insights. F5 extends the analysis to cover three more product lines: halted goods, milk and fruit juice, and Frozen products. It identies four activities and activity cost rates For each activity as: Ordering $12!] per purchase order Delivery and receipt of merchandise $96 per delivery Shelf-stocking $24 per hour lElisstnsrnrier support and assistance $11.24 per item sold