The next step is to calculate the Total Annual Usage Cost and sort the Annual Usage Cost from highest to lowest, as shown in Table 11.
| Item No. | Description | Annual Usage | Unit Cost | Annual Usage Cost |
| 1001 | Moulding A | 20,000 | £1.42 | £28,400.00 |
| 1003 | Moulding C | 5,000 | £2.65 | £13,250.00 |
| 1004 | Pressing A | 20,000 | £0.32 | £6,400.00 |
| 1002 | Moulding B | 10,000 | £0.51 | £5,100.00 |
| 1005 | Pressing B | 10,000 | £0.12 | £1,200.00 |
| 1006 | Pressing C | 5,000 | £0.22 | £1,100.00 |
| 1007 | Bolt A | 24,333 | £0.01 | £243.33 |
| 1009 | Nut A | 24,096 | £0.01 | £240.96 |
| 1008 | Bolt B | 23,007 | £0.01 | £230.07 |
| 1010 | Nut B | 22,455 | £0.01 | £224.55 |
| £56,388.91 |
Table 11: Annual Usage Cost (Cost Order)