Following is a list of raw materials and parts used in the manufacture of construction equipment. The annual requirement and average unit cost are given for each item. Set up the data in a spreadsheet, and categorize the items into A, B, and C classes.

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ITEM ANNUAL USE UNIT ANNUAL UNIT ANNUAL COST ITEM USE COST ITEM USE UNIT COST A120 2,000 $ 10.00 C122 4,000 $0.50 D163 3,000 $ 1.10 A130 1,300 2.30 C125 1,100 3.00 E112 5,000 1.20 A140 200 25.00 C130 10,000 7.50 E122 15,000 11.50 A150 1,000 1.00 C132 10,000 0.25 E123 15,000 0.10 A160 1,000 1.00 C145 13,000 0.40 E130 12,500 0.20 A165 2,000 20.00 C147 13,000 8.00 E140 6,000 0.55 A170 1,300 22.30 C153 2,000 5.50 E147 6,000 8.00 B115 150 100.00 C169 150 14.00 E150 900 50.00 B125 150 15.00 C170 220 28.00 E160 500 0.50 B130 3,000 1.50 D110 2,000 45.00 E167 500 25.00 B135 2,000 25.00 D122 3,000 0.30 F150 1,400 11.00 B140 500 2.00 D130 1,400 2.20 F160 150 14.00 B145 2,000 25.00 D136 1,400 2.20 F170 3,300 4.00 B155 3,000 4.00 D140 1,500 1.50 G120 220 26.00 B175 500 2.00 D150 2,500 1.50 G150 2,500 1.50 G160 2,500 1.25 H115 4,000 0.50