Code Product Unit Cost (SAR) 350 Annual Volume A1 A2 70 A3 A4 A5 A6 A7 A8 Shirt Short Trousers Hand Bag Scarf Ice Cap Shoes Belt skirt Jacket 250 120 25 60 110 110 50 90 40 50 30 60 55 20 A9 95 500 50 100 A10 The above table shows a list of inventories in a fashion store. 1. Prepare a spreadsheet-based ABC analysis of usage value. Classify as follows: A-items: top 20% of usage value B-items: next 30% of usage value C-items: remaining 50% of usage value 2. What recommendations would you give to the store in handling the items