Based on the following data, which item is a B item?

SKU

Annual Demand

A$211$

C$434$

F$276$

S$277$

X$988$

$20$

$15$

$100$

$2000$

$350$

Unit Cost

$$10$

$$800$

$$50$

$$3$

$$25$

A$211$

C$434$

F$276$

None of them