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$ $$6\mathrm{.}002672260$ $$5,000\mathrm{.}000\mathrm{.}1$ $$5\mathrm{.}005003728$ $$3,550\mathrm{.}000\mathrm{.}08$ $$12\mathrm{.}0028441248$ $$1,205\mathrm{.}000\mathrm{.}12$ $$28\mathrm{.}001455104$ $$11,100\mathrm{.}000\mathrm{.}02$ $$18\mathrm{.}0022261040$ $$1,500\mathrm{.}000\mathrm{.}2$ $$32\mathrm{.}003007780$ $$1,900\mathrm{.}000\mathrm{.}11$ $$50\mathrm{.}002098884$ $$3,700\mathrm{.}000\mathrm{.}09$ $$12\mathrm{.}003339780$ $$6,400\mathrm{.}000\mathrm{.}02$ $$35\mathrm{.}0012810520$ $$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?