Classify the following inventory items as either $A,B,$ or $C$ items according to the ABC inventory classification method:

$\backslash$table$[[$Item #$,$Current Inventory,Unit Cost,Current Inventory,Classification$],[1,1100$ units,$$6\mathrm{.}50,,],[2,420$ units,$55\mathrm{.}30,,],[3,2205$ units,$1\mathrm{.}10,,],[4,2300$ units,$27\mathrm{.}25,,],[,94$ units,$86\mathrm{.}40,,]]$

a$.$ item $1($C$),$ item $2($B$),$ item $3($B$),$ item $4($A$),$ item $5($C$)$

b$.$ item $1(B),$ item $2(C),$ item $3(A),$ item $4(A),$ item $5($C$)$

c$.$ item $1($C$),$ item $2(B),$ item $3($C$),$ item $4($B$),$ item $5($A$)$

d$.$ item $1($B$),$ item $2($A$),$ item $3($A$),$ item $4($C$),$ item $5($C$)$