a$)$ You decide that the top $20\%$ of the $10$ items, based on a criterion of demand multiplied by cost per unit, should be A items, the next $30\%$ should be $B$ items, and the remaining $50\%$ should be $C$ items. Develop an ABC classification system for the following $10$ items. $($Round Demand $$ Cost to the nearest whole number$-)$

$\backslash$table$[[$Item$,$Annual Demand,Cost$/$Unit$,$Demand $$ Cost,Classific$],[A2,1,000,20,20000,\frac{?}{\text{b}\text{a}\text{r}}(grad)$