$\backslash$table$[[$Item $No,1,2,3,4,5,6,7,8,9,10],[$Annual Usage $($units$),5,000,17,000,4,000,4,000,11,000,52,000,12,000,28,000,6,000,3,000],[$Cost $($S$/$ unit$),17,62,17,75,125,9,60,50,18,25]]$

$($a$)$ Classify each item based on the ABC analysis. Consider the first $80\%$ of the annual inventory dollar volume as Class$-$A items, next $15\%$ as Class$-B$ items, and the last $5\%$ as the Class$-$C items.

$($b$)$ Using Excel, plot the ABC curve.

$($c$)$ Create an exchange curve for this population of inventoried items.