$$ First, take out the three critical items and conduct an ABC analysis for the remaining $17$ items as follows:

Step$-1$: Compute the annual dollar value for each SKU by multiplying the unit cost with the annual consumption. Then sort the list of SKU as per the descending order of annual dollar value as follows:

SKU Annual usage Unit cost Dollar value

$3117505850$

$1212245088$

$560583480$

$648552640$

$733732409$

$477282156$

$919741406$

$12765455$

$22102420$

$111233396$

$182134268$

$16361183$

$13441164$

$1442080$

$1913434$

$2012929$

$173824$

Total $25082$