$2\mathrm{.}2$ Boreki Enterprise has the following $10$ items in invenTheodore Boreki asks you, a recent OM graduate, to divide items into ABC classifications. What do you report back?

$\backslash$table$[[$Item$,$Annual Demand,Cost$/$Unit$],[$A$2,3,000,50],[$B$8,4,000,12],[$C$7,1,500,45],[$D$1,6,000,10],[$E$9,1,000,20],[$F$3,500,500],[$G$2,300,1,500],[$H$2,600,20],[$I$5,1,750,10],[$J$8,2,500,5]]$