Answer:
c) U44
Explanation:
The computation is shown below:
A B (A × B) (dollar value ÷ total dollar value)
Unit Cost SKU Annual Dollar Dollar
Demand value Percentage
$25 R11 125 $3,125 2.1
$90 S22 55 $4,950 3.3
$500 T33 100 $50,000 33.65
$550 U44 150 $82,500 55.53
$4 V55 2000 $8,000 5.38
$148,575 100
As we can see from the above calculation, the u$4 has tighest control as it shows the high dollar percentage if we compared with others
hence, the correct option is c.