Explain how wheeled coach implements ABC analysis

Through distinctive use of annual high dollar items, Wheeled Coach implements ABC analysis. ABC analysis is categorizing into A, B and C category.

A category represent some 15% of the total inventory items, but 70-80% of the total cost.

B category represent 30% of the items and 15-25% of the value.

And C category represents 5% of the annual dollar volume, but about 55% of the total items.