DAT, Inc., produces digital audiotapes to be used in the consumer audio division. DAT lacks sufficient personnel in its inventory supply section to closely control each item stocked, so it has asked you to determine an ABC classification. Here is a sample from the inventory records:

Develop an ABC classification for these 10items.

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AVERAGE AVERAGE ITEM MONTHLY DEMAND PRICE PER UIT ITEM MONTHLY DEMAND PRICE PER UNIT 700 200 2,000 1.100 4,000 S 6.00 4.00 12.00 20.00 21.00 100 3,000 2,500 500 1,000 6 $10.00 2.00 1.00 10.00 2.00 2 10