7. Southern Markets, Inc., is considering the use of ABC analysis to focus on the most critical SKUs in its inventory. Currently, there are approximately 20,000 different SKUs with a total dollar usage of $10,000,000 per year. a. What would you expect to be the number of SKUs and the total annual dollar usage for A items, B items, and C items at Southern Markets, Inc.? b. The following table provides a random sample of the unit values and annual demands of eight SKUs. Categorize these SKUs as A, B, and C items. \begin{tabular}{c|c|c} \hline SKU Code & Unit Value & Demand (Units) \\ \hline A104 & $2.10 & 2,500 \\ \hline D205 & $2.50 & 30 \\ \hline X104 & $0.85 & 350 \\ \hline U404 & $0.25 & 250 \\ \hline L205 & $4.75 & 20 \\ \hline \$104 & $0.02 & 4,000 \\ \hline X205 & $0.35 & 1,020 \\ \hline L104 & $4.25 & 50 \\ \hline \end{tabular}