Answer question $8$ only

The following table provides a random sample of the unit values and annual demands of eight SKUs. Categorize these SKUs as A$,$ B$,$ and C items.

$\backslash$table$[[$SKU Code,Unit Value,Demand $($Units$)],[$A$104,$$$2\mathrm{.}10,2,500],[$D$205,$$$2\mathrm{.}50,30],[$X$104,$$$0\mathrm{.}85,350],[$U$404,$$$0\mathrm{.}25,250],[$L$205,$$$4\mathrm{.}75,20],[$S$104,$$$0\mathrm{.}02,4,000],[$X$205,$$$0\mathrm{.}35,1,020],[$L$104,$$$4\mathrm{.}25,50]]$

New Wave Shelving's Inventory Manager would like to start using an ABC inventory classification system. The following table shows the annual inventory usage of all the $19$ component items that the company holds. Assign them to their appropriate category.

$\backslash$table$[[$SKU #$,$Description,$\backslash$table$[[$Quantity Used$],[$Per Year$]],\backslash$table$[[$Dollar Value$],[$Per Unit$]]],[$a$-1,$Steel panel,$500,$$$25\mathrm{.}00$