3. Given the information below, conduct an ABC analysis and suggest which items should be classified as A, B and C. A B D 28 Projected 29 Number Usage Unit Cost 30 Rank Item Annual 31 1 5 20,000 $35.00 32 2 12 3,250 $125.00 33 3 9 10,000 $35.00 34 4 3 5,000 $45.00 35 5 17 1,470 $100.00 36 B 16 675 $200.00 37 7 10 2,000 $65.00 38 8 2 6,450 $20.00 39 9 9 11 5,000 $25.00 40 10 18 8,200 $15.00 41 11 1 15,000 $5.00 42 12 7 800 $80.00 43 13 14 2,900 $10.00 44 14 6 84 $250.00 45 15 15 800 $15.00 46 16 13 9,000 $0.50 47 17 4 4 200 $12.50 48 18 8 300 $5.00 49 19 20 2,500 $0.20 50 20 19 1,250 $0.16 Projected Cumulative Dollar Usage Dollar Annual Usage $700,000 $700,000 $406,250 $1,108,250 $350,000 $1,456,250 $225,000 $1,681,250 $147,000 $1,828,250 $135,000 $1,963,250 $130,000 $2,093,250 $129,000 $2,222,250 $125,000 $2,347,250 $123,000 $2,470,250 $75,000 $2,545,250 $64.000 $2.609.250 $29,000 $2,638,250 $21,000 $2.659,250 $12,000 $2,671,250 $4,500 $2,675,750 $2,500 $2,678,250 $1,500 $2,679.750 $500 $2,680,250 $200 $2,680,450 Cumulative Cumulative Percent Percent of Total of Items 26.12% 5% 41.2796 1096 54.33% 15% 62.72% 20% 68.21% 2596 73.24% 3096 78.09% 35% 82.919 4096 87.57% 459 92.16% 5096 94.96% 55% 97.34% 8096 98.43% 65% 99 2196 7096 99.66% 75% 99.82% 80% 99.92% 85% 99.97% 9096 99.99% 95% 100.00% 100% 4. Ed Rogers owns an appliance store. Sales data on a particular model of a DVD player for the past six months are: Month Sales Jan 35 Feb 29 Mar 39 Apr 42 May 51 Jun 56 Forecast sales using a three month and a four month moving average