ABC Analysis

Southern Markets Inc. is considering the use of ABC analysis to focus on the most critical SKU$$s in its inventory. Currently there are approximately $25,000$ different SKU$$s with a total dollar usage of $$12,500,000\mathrm{.}00$ per year.

B$.$ The following table provides a random sample of the unit values and annual demands of $8$ SKU$$s$.$ Categorize these SKU$$s as A$,$ B$,$ and C items.