The next stage is to calculate each item as percentage (%) of the Annual Usage Cost, this is done by dividing the individual Annual Usage Cost by the Total Annual Usage Cost and then multiplying by 100).
The following example calculation is for Item 1001 – Moulding A:
28400 ÷56388.91×100=50.36
| Item No. | Description | Annual Usage | Unit Cost | Annual Usage Cost | % of Annual Usage Cost |
| 1001 | Moulding A | 20,000 | £1.42 | £28,400.00 | 50.36% |
| 1003 | Moulding C | 5,000 | £2.65 | £13,250.00 | 23.50% |
| 1004 | Pressing A | £0.32 | £6,400.00 | 11.35% | |
| 1002 | Moulding B | 10,000 | £0.51 | £5,100.00 | 9.04% |
| 1005 | Pressing B | 10,000 | £0.12 | £1,200.00 | 2.13% |
| 1006 | Pressing C | 5,000 | £0.22 | £1,100.00 | 1.95% |
| 1007 | Bolt A | 24,333 | £0.01 | £243.33 | 0.43% |
| 1009 | Nut A | 24,096 | £0.01 | £240.96 | 0.43% |
| 1008 | Bolt B | 23,007 | £0.01 | £230.07 | 0.41% |
| 1010 | Nut B | 22,455 | £0.01 | £224.55 | 0.40% |
| £56,388.91 |
Table 12: Annual Usage Cost %