Classify the following inventory items as either A$,$ B$,$ or C items using the ABC inventory control system:

Item #

Annual Sales

Unit Cost

$1$

$125$ units$$$ $4\mathrm{.}00$

$2$

$400$ units$15\mathrm{.}30$

$3$

$26$ units$17\mathrm{.}00$

$4$

$1390$ units$3\mathrm{.}75$

$5$

$90$ units$20\mathrm{.}10$

$$

a$.$

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

b$.$

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

c$.$

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

d$.$

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