art $A$: $(4$ marks$)$

YZ Enterprise has the following $10$ items inventory. Ali asks you, a recent OM aduate, to divide these items into ABC assifications.

a$)$ Develop an ABC classification system for the $10$ items.

$\backslash$table$[[$Item$,\backslash$table$[[$Annual$],[$Demand$],[($units$)]],\backslash$table$[[$Cost$/$unit$],[($LE$)]]],[$A$,3000,50],[$B$,4000,12],[$C$,1500,45],[$D$,6000,10],[$E$,1000,20],[$F$,500,500],[$G$,300,1500],[$H$,600,20],[$I$,1750,10],[$J$,2500,5]]$

$\%$ items