Algro Inc. keeps a wide range of parts and materials on hand for use in its production processes. Management has recently had difficulty managing parts inventory as demand for its finished goods has increased; they frequently run out of some critical parts while having an endless supply of others. They would like to classify their parts inventory according to the ABC approach to better control inventory. The following is a list of parts, along with their annual usage and unit value:

$\backslash$table$[[\backslash$table$[[$Item$],[$Number$]],\backslash$table$[[$Annual$],[$Usage$]],\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Item$],[$Number$]],\backslash$table$[[$Annual$],[$Usage$]],\backslash$table$[[$Unit$],[$Cost$]]],[1,36,$$$350,16,60,$$$610$