4) The Inventory Control Manager of Wheeled Coach has the following items and has the responsibility for maintaining an inventory of spare parts for the Vehicles it services. The parts inventory unit cost and annual usage are as follows: Item number 101 102 103 104 105 106 107 108 109 110 Unit cost 5 11 15 8 7 16 20 4 9 12 Annual demand 48000 2000 300 800 4800 1200 18000 300 5000 500 The Warehouse and Inventory manager wants to classify the parts according to the ABC System to determine which stocks of part must closely be monitored. You are an Intern for Wheeled Coach Warehouse and Inventory Department. Please advise the Warehouse manager how should the parts be classified according to the ABC System