using excel, create an abc for the following items and catagorize the a b and c items and what this means for the firm.

\begin{tabular}{|c|c|c|} \hline Item & UnitValue & Demand \\ \hline Alpha 01 & 2.10 & 2500 \\ \hline Beta 02 & 2.50 & 30 \\ \hline Charlie 03 & 0.85 & 350 \\ \hline Delta 04 & 0.25 & 250 \\ \hline Echo 05 & 4.75 & 20 \\ \hline Foxtrot 06 & 0.02 & 4000 \\ \hline Golf 07 & 0.35 & 1020 \\ \hline Hotel 08 & 4.25 & 50 \\ \hline India 09 & 5.75 & 10 \\ \hline Juliet 10 & 10.00 & 50 \\ \hline \end{tabular}