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. Assume the practice is open $52$ weeks a year.

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

Item No$.$ Annual Demand $($D$)$ Item Price Annual Carrying Rate $($H$)$ Ordering Cost $($S$)$ Item Carrying Cost EOQ

$1104$ $$2,225\mathrm{.}000\mathrm{.}12$ $$6\mathrm{.}00267$ $$101\mathrm{.}98$

$2260$ $$5,000\mathrm{.}000\mathrm{.}1$ $$5\mathrm{.}00500161\mathrm{.}25$

$3728$ $$3,550\mathrm{.}000\mathrm{.}08$ $$12\mathrm{.}00284467\mathrm{.}33$

$41248$ $$1,205\mathrm{.}000\mathrm{.}12$ $$28\mathrm{.}00145763\mathrm{.}15$

$5104$ $$11,100\mathrm{.}000\mathrm{.}02$ $$18\mathrm{.}00222432\mathrm{.}67$

$61040$ $$1,500\mathrm{.}000\mathrm{.}2$ $$32\mathrm{.}00300576\mathrm{.}89$

$7780$ $$1,900\mathrm{.}000\mathrm{.}11$ $$50\mathrm{.}00209842\mathrm{.}08$

$8884$ $$3,700\mathrm{.}000\mathrm{.}09$ $$12\mathrm{.}00333485\mathrm{.}52$

$9780$ $$6,400\mathrm{.}000\mathrm{.}02$ $$35\mathrm{.}001281652\mathrm{.}27$

$10520$ $$2,700\mathrm{.}000\mathrm{.}05$ $$12\mathrm{.}00135499\mathrm{.}60$