XYZ Ltd does the ABC classification of the various components and parts it uses for assembling its tractors. As an operations manager, you are required to classify the following parts and components into $A,B$ and $C$ categories according to their usage values. Draw the ABC distribution curve. Item # $8$ has a high criticality class i$.$e$.$ a shortage of this item may lead to a complete halt in the production process. What special treatment can be given to this item?

$\backslash$table$[[$Item ID #$,$Unit Price $($Rs$.),$Annual usage $($Units$)],[1,5,1,00,000$