$2.$ The following table contains the monthly usage and unit costs for a random sample of $15$ items from a list of $2,000$ inventory items at a health care facility.LO$2$

Item

Unit Cost

Monthly Usage

K$34$

$10$

$200$

K$35$

$25$

$600$

K$36$

$36$

$150$

M$10$

$16$

$25$

M$20$

$20$

$80$

Z$45$

$80$

$700$

F$14$

$20$

$300$

F$95$

$30$

$800$

F$99$

$20$

$60$

D$45$

$10$

$550$

D$48$

$12$

$90$

D$52$

$15$

$110$

D$57$

$40$

$120$

NOS

$30$

$40$

P$05$

$16$

$500$

a$.$ Develop an A$-$B$-$C classification for these items.

b$.$ How could the manager use this information?

c$.$ After reviewing your classification scheme, suppose that the manager decides to place item P$05$ into the A category. What are some possible explanations for this decision?