Anautomatic rifle repair shop uses 10 key components (that most often break and need replacement). Perform an ABC analysis from the data in shown below. Explain your decisions and logic.

Sequence	SKU No.	Part	Item Cost (yuan renminbi: CN)	Annual Demand	Annual Turnover	% of the annual turnover	Cumulative %	Cumulative % of items	Category
1	9	Selector	93.00	5,650	525,450	37.77%	37.77%	10.00%	A
2	4	Gas Key	170.00	1975	335,750	24.14%	61.91%	20.00%	A
3	6	Hammer Retarder	24.60	11,250	276,750	19.90%	81.81%	30.00%	A
4	2	Bolt Carrier	190.00	750	142,500	10.24%	92.05%	40.00%	B
5	1	Bolt	8.40	3,900	32,760	2.36%	94.41%	50.00%	C
6	7	Retaining Pin	9.50	3250	30,875	2.22%	96.63%	60.00%	C
7	10	Trigger	65.00	280	18,200	1.31%	97.93%	70.00%	C
8	3	Capsule Spring	3.20	5,450	17,440	1.25%	99.19%	80.00%	C
9	8	Return Spring	42.40	175	7,420	0.53%	99.72%	90.00%	C
10	5	Gas Tube Lever	18.00	215	3,870	0.28%	100.00%	100.00%	C
						1,391,015	100.00%

Code	%Revenue	Nb Items	%Items
A	82%	3	30%
B	10%	1	10%
C	7.95%	6	60%

I did the calculations but I'm not entirely sure about the results.

Typically, A items comprise 60 to 80 percent of the total dollar usage but only 10 to 30percent of the items, whereas C items account for 5 to 15 percent of the total dollar value and about 50 percent of the items.

I only identified SKU No. 2, Bolt Carrier as item B. Because its annual turnover % was different both from A items and C items.

Is it all right that the C items compromise 60% of all the items?

What would be a correct explanation about this analysis?