ITEM AVERAGE

MONTHLY DEMAND PRICE PER UNIT

$13,450$ $ $29\mathrm{.}00$

$22,00012\mathrm{.}00$

$35,90018\mathrm{.}00$

$44,4007\mathrm{.}00$

$52,40011\mathrm{.}00$

$62,50011\mathrm{.}00$

$79505\mathrm{.}00$

$81,3004\mathrm{.}00$

$95503\mathrm{.}00$

$102508\mathrm{.}00$

Develop an ABC classification for these $10$ items.

Item Monthly Usage $($$$)$ Class

$1$

A

$2$

B

$3$

A

$4$

B

$5$

B

$6$

B

$7$

C

$8$

C

$9$

C

$10$

C