Following is a list of raw materials and parts used in the manufacture of light lawn 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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ANNUAL UNIT ITEM USE COST ITEM ANNUAL USE UNIT ANNUAL UNIT COST ITEM USE COST A110 1,000 $ 1.00 C150 2,000 $ 5.50 E111 5,000 $22.00 A135 1,300 2.30 C158 2,000 3.00 E120 15,000 0.10 A155 2,000 20.00 C160 150 14.00 E133 12,500 0.20 A175 200 25.00 C171 220 22.00 E136 12,500 0.20 A180 200 230.00 D111 2,000 2.60 E149 6,000 8.00 B110 150 100.00 D115 2,000 2.00 E151 900 90.00 B120 2,000 25.00 D120 30,000 6.00 E156 900 0.50 B150 1,400 11.00 D125 3,000 0.30 E166 500 25.00 B160 2,500 1.25 D133 1,400 2.20 F120 1,100 23.00 B165 3,000 3.50 D142 1,500 1.50 F163 2,500 1.25 B170 3,300 1.80 D148 1,500 1.50 G110 1,400 11.00 B180 500 120.00 D153 2,500 1.50 G170 3,300 4.00 C120 1,100 3.00 D160 3,000 1.10 H110 4,000 0.50 C135 10,000 0.25 D162 3,000 1.10 C140 13,000 8.00 E110 2,000 22.00