$2.($ABC analysis$)$ Determine an A$-$B$-$C classification for these items. Data available in $"$HW$2$ Data.xlsx$".($use a theoretical distribution: A $70\backslash \%,$ B $20\backslash \%,$ C $10\backslash \%)$

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|\}$

$\backslash$hline Item Number & Average Cost$/$Unit $(\backslash$$$)$ & Annual Use Rate $\backslash \backslash$

$\backslash$hline $1$ & $100$ & $30\backslash \backslash$

$\backslash$hline $2$ & $80$ & $15\backslash \backslash$

$\backslash$hline $3$ & $15$ & $50\backslash \backslash$

$\backslash$hline $4$ & $50$ & $10\backslash \backslash$

$\backslash$hline $5$ & $11$ & $40\backslash \backslash$

$\backslash$hline $6$ & $60$ & $85\backslash \backslash$

$\backslash$hline $7$ & $10$ & $60\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

$\backslash$begin$\{$tabular$\}\{$r$|$r$|$r$|$r$|\}$

$\backslash$hline Item Number & Annual Use Rate & Average Cost$/$Unit $(\backslash$$$)\backslash \backslash$

$\backslash$hline $1$ & $100$ & $30\backslash \backslash$

$\backslash$hline $2$ & $80$ & $15\backslash \backslash$

$\backslash$hline $3$ & $15$ & $50\backslash \backslash$

$\backslash$hline $4$ & $50$ & $10\backslash \backslash$

$\backslash$hline $5$ & $11$ & $40\backslash \backslash$

$\backslash$hline $6$ & $60$ & $85\backslash \backslash$

$\backslash$hline $7$ & $10$ & $60\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$