Use ABC Classification and the information in the table below to show how the construction company can classify its stationery using the annual consumption value.

Item	Units sold (Annual number)	Cost per Unit
Pens	21,000	R 5.50
Highlighters	7,800	R 5.00
Eraser	41,000	R 19.00
Sharpeners	48,000	R 34.00
Pencils	12,000	R13.00
Notepads	11,000	R 10.00
Scissors	9,500	R 5.50
Rubber (Box)	1,400	R 11.00
Staplers	9,000	R 9.00
Glue	5,100	R 7.50
Total