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        Out of the following item listed below, which two items would you consider under category (c) under ABC analysis.  

        

Annual usage of items

Item No

Annual usage ´ 1000

Unit cost Rs

A

30

0.10

B

300

0.15

C

2

200.00

D

60

0.10

E

5

0.30

F

300

0.10

G

10

0.05

H

7

0.10

I

20

0.10

J

5

0.20

 

         (a) B and F                     (b) C and E

         (c) E and J                      (d) G and H

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