Q$7-$ Given the following costs prepare an ABC analysis of component parts. Use the ABC spreadsheet format used in class. $(7$ marks$)$

Part #

Description

Unit Cost

Annual Usage

$1000$

Packaging Assembly

$\mathrm{.}75$

$1200$

Red Bull

$1\mathrm{.}50$

$1300$

Starbucks Gift Card $$25$

$25$

$1800$

LCBO Gift Card $$10$

$10$

$2100$

Tissue

$\mathrm{.}5$

$3000$

No Frills Gift Card $$25$

$25$

$3100$

Apples

$\mathrm{.}50$

$5200$

Breath Mints

$\mathrm{.}60$

$6000$

Toblerone Chocolate Bar

$1\mathrm{.}10$

Where does annual usage come from? $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$