Problem $6$: ABC Analysis

A company is preparing for a cycle count of its inventory. The company's ERP inventory report showed the following values for the products under review.

$\backslash$table$[[$Item No$.,$Item Cost,No$.$ in Stock,Revenues,Revenue $\%,],[$CD$-143,17\mathrm{.}00,587,,,],[$FR$-46,1,500\mathrm{.}00,25,,,],[$GP$-123,63\mathrm{.}00,635,$$$40,005\mathrm{.}00,1\mathrm{.}7\%,],[$MPZ$-65,300\mathrm{.}00,12,$$$3,600\mathrm{.}00,0\mathrm{.}2\%,],[$NWM$-8,657\mathrm{.}75,2,050,$$$1,348,387\mathrm{.}50,58\mathrm{.}0\%,],[$KL$-35,2,525\mathrm{.}00,39,$$$98,475\mathrm{.}00,4\mathrm{.}2\%,],[$PF$-18,789\mathrm{.}99,353,$$$278,866\mathrm{.}47,12\mathrm{.}0\%,],[$RD$-82,850\mathrm{.}00,79,$$$67,150\mathrm{.}00,2\mathrm{.}9\%,],[$ZW$-6,37\mathrm{.}99,629,$$$23,895\mathrm{.}71,1\mathrm{.}0\%,],[$CP$-40,5,000\mathrm{.}00,7,$$$35,000\mathrm{.}00,1\mathrm{.}5\%,],[Bx-2,7\mathrm{.}50,7,506,$$$56,295\mathrm{.}00,2\mathrm{.}4\%,],[$LG$-94,75\mathrm{.}00,1,200,$$$90,000\mathrm{.}00,3\mathrm{.}9\%,],[$WU$-09,22\mathrm{.}5,2,364,$$$53,190\mathrm{.}00,2\mathrm{.}3\%,],[$TY$-187,325\mathrm{.}00,46,$$$14,950\mathrm{.}00,0\mathrm{.}6\%,],[$QX$-22,196\mathrm{.}99,851,$$$166,787\mathrm{.}49,7\mathrm{.}2\%,],[$Totals$,,,,,],[,,,,,]]$

Which items would you classify as being A items? As B items? As C items? Quantitatively justify your answer.