Perform an ABC analysis for the data provided in worksheet C11P5 in the OM6 Data Workbook on the CourseMate Website. Clearly explain why you classified items as A, B, or C.

	Annual	Unit
Item	Usage	Cost
1	1000	$125.00
2	5000	$67.00
3	1350	$25.30
4	1600	$42.90
5	2700	$51.75
6	4750	$17.30
7	6300	$35.80
8	2400	$14.60
9	2000	$15.40
10	500	$40.50
11	820	$82.60
12	5800	$35.62
13	9000	$44.90
14	8200	$3.60
15	750	$55.70
16	6000	$4.50
17	3200	$6.80
18	8500	$10.20
19	6200	$32.60
20	2400	$19.51