A local surgery practice group orders implants from device manufacturers. Order quantities for $10$ items have been determined based on the past two years of usage. Other relevant information from the practice$$s inventory records is in Implants.xlsx$.$ Assume the practice is open $52$ weeks a year.

Item No$.$ Annual Demand Item Price Annual Carrying Rate Ordering Cost Item Carrying Cost

$1104$ $$2,225\mathrm{.}000\mathrm{.}12$ $$6\mathrm{.}00267$

$2260$ $$5,000\mathrm{.}000\mathrm{.}1$ $$5\mathrm{.}00500$

$3728$ $$3,550\mathrm{.}000\mathrm{.}08$ $$12\mathrm{.}00284$

$41248$ $$1,205\mathrm{.}000\mathrm{.}12$ $$28\mathrm{.}00145$

$5104$ $$11,100\mathrm{.}000\mathrm{.}02$ $$18\mathrm{.}00222$

$61040$ $$1,500\mathrm{.}000\mathrm{.}2$ $$32\mathrm{.}00300$

$7780$ $$1,900\mathrm{.}000\mathrm{.}11$ $$50\mathrm{.}00209$

$8884$ $$3,700\mathrm{.}000\mathrm{.}09$ $$12\mathrm{.}00333$

$9780$ $$6,400\mathrm{.}000\mathrm{.}02$ $$35\mathrm{.}00128$

$10520$ $$2,700\mathrm{.}000\mathrm{.}05$ $$12\mathrm{.}00135$

a$)$ Perform an EOQ analysis for each item.

b$)$ Classify the implant inventory items according to the A$-$B$-$C analysis.

c$)$ What is the yearly inventory management cost?

d$)$ What is the investment cost $($per cycle$)$ for each item?