Perform an ABC analysis for the data provided in in the table below.

Item	Annual Usage	Unit Cost
1	2,350	$76.45
2	5,560	$24.45
3	1,700	$86.14
4	2,300	$76.00
5	1,800	$76.23
6	4,520	$95.36
7	3,900	$15.36
8	2,250	$46.20
9	1,860	$75.10
10	2,450	$12.30
11	800	$65.20
12	4,600	$146.20
13	7,800	$53.20
14	6,250	$8.65
15	350	$56.20
16	750	$48.30
17	1,800	$30.30
18	5,400	$4.00
19	2,350	$56.65
20	4,000	$13.25

Consider the ABC classification cutoffs provided in the table below.

ABC classification cutoffs
A	70%
B	88%
C	100%

Complete the table below. Do not round intermediate calculations. Round your answers to two decimal places.