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Problem 11-42 (Static) DAT, Inc. produces digital audiotapes to be used in the consumer audio division. DAT lacks sufficient personnel in its inventory supply section to closely control each item stocked, so it has asked you to determine an ABC classification. Here is a sample from the inventory records ITER 1 2 3 4 AVERAGE HONTHLY DEMAND 700 200 2,000 1,100 4,000 100 3,000 2,500 500 1,000 PRICE PER UNIT $6.00 4.00 12.00 20.00 21.00 10.00 2.00 1.00 10.00 2.00 7 8 9 10 Develop an ABC classification for these 10 items. Item Monthly Usage (S) Class 1 2 3 4 5 6 7 9 10