Divide the following items into A,B,C classification

Data for Ten Different Items

Item No. Annual Usage (Units) Cost per Unit ($)

1 400 10

2 200 40

3 1000 5

4 100 15

5 50 80

6 1700 5

7 500 10

8 600 50

9 700 200

10 900 4

Annual Dollar Usage for Each Item

Item No. Annual Usage (Units) Annual Dollar Usage ($)

1 400 4,000

2 200 8,000

3 1000 5,000

4 100 1,500

5 50 4,000

6 1200 24,000

7 500 5,000

8 600 30,000

9 800 48,000

10 900 3,600

Total 5750 133,100

Divide the following items into A,B,C classification