$.$ Classify the following inventory items as A$,$ B$,$ or C based on annual dollar value $($ADV$)$:

Item Annual Demand Unit Cost $ ADV $\%$ of Usage Cumulative $\%$ Class

$13,0001030,0000\mathrm{.}27\%99\mathrm{.}75\%$ C

$29,000327,0000\mathrm{.}25\%100\mathrm{.}00\%$ C

$31,000710710,0006\mathrm{.}50\%87\mathrm{.}47\%$ B

$42,500250625,0005\mathrm{.}72\%93\mathrm{.}19\%$ B

$51,900500950,0008\mathrm{.}69\%80\mathrm{.}98\%$ B

$640020080,0000\mathrm{.}73\%98\mathrm{.}32\%$ C

$750010050,0000\mathrm{.}46\%98\mathrm{.}77\%$ C

$81,0004,3004,300,00039\mathrm{.}34\%39\mathrm{.}34\%$ A

$920021042,0000\mathrm{.}38\%99\mathrm{.}16\%$ C

$105,0007203,600,00032\mathrm{.}94\%72\mathrm{.}28\%$ A

$112,500192480,0004\mathrm{.}39\%97\mathrm{.}58\%$ C

$121,0003535,0000\mathrm{.}32\%99\mathrm{.}48\%$ C