The monthly sales for Yazici Batteries, Inc.

, were as follows:
Month Sales
1 92
2 91
3 64
4 72
5 59
6 85
7 59
8 95
9 68
10 86
11 82
12 55

Forecast January sales using each of the following:

 A 3-month moving average.
 A 6-month weighted average using 0.1, 0.1, 0.1, 0.2, 0.2, and 0.3, with the
heaviest weights applied to the most recent months.
 Exponential smoothing using an a = 0.3 and a September forecast of 90.

Annual usage Unit cost

Item number
(Units) (VND)
1 635 1458
2 756 1623
3 1374 1804
4 1347 1053
5 960 1202
6 1464 1891
7 1128 1837
8 682 1262
9 1334 1421
10 857 1734
11 1223 1650
12 942 1847
13 1628 1310
14 1659 1226
15 1686 1060
16 669 1212
17 1184 1382
18 1683 1154
19 1557 1639
20 1988 1338
Develop an ABC classification system for the 20 items apply Pareto’s law with three
items defined as below:
 Group A account for about 80% of the usage.
 Group B account for about 15% of the usage.
 Group C account for about 5% of the usage.