Given the following list of items,

$\backslash$table$[[$Item$,\backslash$table$[[$Annual$],[$Demand$]],\backslash$table$[[$Ordering$],[$Cost $($$$)]],\backslash$table$[[$Holding$],[$Cost $(\%)]],\backslash$table$[[$Unit Price $($$$)]]],[101,570,10,20,0\mathrm{.}50],[102,1,570,10,30,0\mathrm{.}20],[103,5,070,25,30,1\mathrm{.}00],[104,300,15,25,4\mathrm{.}50],[105,1,570,35,35,1\mathrm{.}20],[201,10,070,25,15,0\mathrm{.}75],[202,1,070,10,20,1\mathrm{.}35],[203,1,570,20,25,0\mathrm{.}20],[204,570,40,25,0\mathrm{.}80],[205,110,10,15,2\mathrm{.}50]]$

$($a$)$ Calculate the annual usage cost of each item.

$($b$)$ Classify the items as $A,B,$ or C $.$