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8 . The manager of an automobile repair shop hopes to achieve a better allocation of inventory control efforts by adopting an ABC approach to

8. The manager of an automobile repair shop hopes to achieve a better allocation of inventory
control efforts by adopting an ABC approach to inventory control. Given the monthly usages in
the following table, classify the items in A, B and C categories according to dollar usage.
Item Usage Unit cost
A 50 $1400
B 30012
C 40700
D 15020
E 101020
F 80140
G 200015
H 40020
I 70005

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