3 West Chester Products, Inc. is having a problem trying to control inventory. There is insufficient time to devote to all its items equally. Here is a sample of some items stocked, along with the annual usage of each item expressed in dollar volume. Use ABC method to classify the following ten products in the company's inventory (Note: Total dollar value is $3,781) Which of the following is NOT true in terms of classifying items based on ABC analysis? 6 9 ITEM 12 15 A1 B2 C3 D4 E5 F6 G7 H8 ANNUAL % OF DOLLAR TOTAL USAGE VALUE 229 0.77% 38 1.01% 55 1.45% 201 5.32% 46 1.22% 2,830 74.85% 40 1.06% 32 0.85% 280 7.41% 230 6.08% 19 J10 Number of B items would be two U10 230 6.08% 10 11 12 Number of B items would be two 13 14 15 Citems account for 6.36% D4 would be one of B items A item accounts for 74.85%