The following data is the consumption pattern of certain materials in an organisation. Categorise the materials on the basis of ABC and HML. Group No of Items Quarterly Consumption Price in RO 20 400 16 25 150 29 30 220 20 IV 50 175 24 V 25 40 70 VI 35 300 5 VII 40 250 6 VIII 60 30 54 A - 60 %, B - 25 and C - 15%. H- 50 and More, M - 20 and More and L - Less than 20. Also comment the nature of group III, VIII and VI