Projected Projected Cumulative Cumulative Cumulative Item Usage Dollar Usage Dollar Percent Percent Number Annual Unit Cost Annual Usage of Total of Items 13 9000 44.9 $404,100.00 $404,100 18.12% 5% 2 5000 67 $335,000.00 $739,100 33.14% 10% 7 6300 35.8 $225,540.00 $964,640 43.25% 15% 12 5800 35.62 $206,596.00 $1,171,236 52.51% 20% 19 6200 32.6 $202,120.00 $1,373,356 61.57% 25% 5 2700 51.75 $139,725.00 $1,513,081 67.84% 30% 1 1000 125 $125,000.00 $1,638,081 73.44% 35% 18 8500 10.2 $86,700.00 $1,724,781 77.33% 40% 6 4750 17.3 $82,175.00 $1,806,956 81.01% 45% 4 1600 42.9 $68,640.00 $1,875,596 84.09% 50% 11 820 82.6 $67,732.00 $1,943,328 87.13% 55% 20 2400 19.51 $46,824.00 $1,990,152 89.23% 60% 15 750 55.7 $41,775.00 $2,031,927 91.10% 65% 8 2400 14.6 $35,040.00 $2,066,967 92.67% 70% 3 1350 25.3 $34,155.00 $2,101,122 94.20% 75% 9 2000 15.4 $30,800.00 $2,131,922 95.58% 80% 14 8200 3.6 $29,520.00 $2,161,442 96.91% 85% 16 6000 4.5 $27,000.00 $2,188,442 98.12% 90% 17 3200 6.8 $21,760.00 $2,210,202 99.09% 95% 10 500 40.5 $20,250.00 $2,230,452 100.00% 100% Total $2,230,452.00

Use the ABC in excel in to perform an ABC analysis for the data provided in the Values ABC. Clearly explain why you classified items as A, B, or C.