ABC Analysis classifies inventory into three categories according to some measure of importance with the intention of allocating control efforts accordingly. The idea is to establish inventory policies that focus resources on a few critical inventory parts and not the many trivial ones. It is not realistic to monitor inexpensive stock with the same intensity as very expensive items. You are provided with the following information. Conduct an ABC analysis, categorising each item of stock appropriately. (80% = A, 15% = B, 5%=C) Average demand per unit Stock Units A1 440 840 A2 543 289 A3 A4 79 800 45 567 123 098 A5 A6 47 345 645 000 A7 A8 587 908 A9 208 006 A10 13 895