$\backslash$table$[[$Item$,$Unit Cost Usage,Usage,$],[$K$34,10,200,2,000],[$K$35,25,600,15,000],[$K$36,36,150,5,400],[$M$10,16,25,400],[$M$20,20,80,1,600],[$Z$45,80,250,20,000],[$F$14,20,300,6,000],[$F$95,30,800,24,000],[$F$99,20,60,1,200],[$D$45,10,550,5,500],[$D$48,12,90,1,080],[$D$52,15,110,1,650],[$D$57,40,120,4,800],[$N$08,30,40,1,200],[$P$05,16,500,8,000],[$P$09,10,30,300]]$

Then, re$-$order items based on annual dollar volume and make A$-$B$-$C assignments.

$\backslash$table$[[$Item Unit Cost Usage,Dollar$],[$Usage Category,$]]$