The Horsk Shipping Company has reviewed the inventory held at their strategic warehouses in Cape Town, Southampton and New York. They have found that the cost of carrying slow moving stock, e.g., engines, parts, steel-plate and furnishings, is 30 per cent of the value.

What percentage would you predict might be allocated to each of the following constituents?

(a) cost of money, that is, interest on capital tied up in stock

(b) rates/rental charges

(c) warehouse expenses

(d) physical handling

(e) clerical and stores control

(f) obsolescence

(g) deterioration and pilferage.