3) Boreki Enterprises has the following 10 items in inventory. Theodore Boreki asks you, a recent OM graduate, to divide these items into ABC classifications. ITEM ANNUAL DEMAND COST/UNIT A2 3,000 $50 B8 4,000 12 C7 1,500 45 D1 6,000 10 E9 1,000 20 F3 500 500 G2 300 1,500 H2 600 20 15 1,750 10 J8 2,500 5 Indicate the items which will be classified in each category and find the percentage of value for each classification