Classify the following inventory items as either A, B, or C items according to the ABC analysis method: Item # Annual Sales Unit Cost Current Inventory Value $ Classification 1 130 units $ 4.00 2 400 units 15.30 3 25 units 17.00 4 1320 units 1.25 5 90 units 2.10 Question 18Select one: 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 (A), item 2 (B), item 3 (C), item 4 (A), item 5 (B) d. item 1 (B), item 2 (C), item 3 (B), item 4 (C), item 5 (A) e. item 1 (C), item 2 (A), item 3 (C), item 4 (B), item 5 (C)