Which items usually represent the lowest value goods in abc inventory control? a b c?

In ABC inventory control, C items typically represent the lowest-value goods the largest number of SKUs by count, but accounting for only a small portion of total inventory value (typically around 5%). These items require the least intensive management and can often be managed with simpler replenishment rules. Swap's Inventory module supports SKU-level segmentation so brands can apply different management approaches to A, B, and C items.