Classify the items listed in the attached Excel shell file into Class A, B, and Citems. a. You must set up the table as explained in the class example problem. b. Explain your rationale for the classifications, 5 Annual 6 No. Item demand Cost/unit 7 4600 549.24 8 1200 82.00 1 CH174 2 AQ126 3 CH188 4 BT188 9 3000 108.00 10 1100 139.09 11 5 BT179 500 12 6 CH112 1700 154.00 115.00 71.00 13 7 BT133 900 800 14 8 AQ103 219.13 15 3300 103.00 16 4000 300.00 153.00 17 2200 18 200 75.00 19 3000 120.00 20 50.96 9 CH132 10 BT197 11 AQ131 12 AB191 13 AB170 14 CH178 15 AQ177 16 BT199 17 BT131 18 AB136 19 AB186 20 AQ112 21 BT178 21 22 2600 3600 5200 110.15 200.00 55.00 1600 23 24 76.29 195.66 25 26 2700 2300 4800 1700 3400 87.61 27 28 29 214.00 53.01 22 AB192 2600 43.00 30 23 AQ184 24 CH117 25 AQ152 1200 1700 130.00 106.03 31 32 33