a$.$ Construct a spreadsheet that permits the development of a Dollar by Value $($DBV$)$ table and a graph. Input data should be for each of $n$ items $($where$,$ for any particular application, $n$ would be specified by the user$)$:

i$.$ Item identification

ii$.,D_i,$ the annual usage of item $i,$ in units$/$year

iii. $,v_i,$ the unit variable cost of item $i,$ in $\frac{\text{\$}}{?}$ unit

b$.$ Illustrate the use of your program for the following example involving $20$ items:

$\backslash$table$[[$Item$,i,ID,D_i,v_i$