Can someone help me to understand how to fill in the Risk/Value Matrix chart?

Create a 2x2 Risk/Value matrix showing each of the five spend categories placed in either "High" or "Low" Risk group.

Spend Category	Percentage Expenditure	Complexity
Production Machinery	33.73%	High
Maintenance	3.96%	Low
Hardware	0.60%	Low
Sheet Metal	4.56%	Low
Electric Components	57.14%	High

Risk/Value Matrix
High	High Risk/Low Value	High Risk/High Value
Risk
Low Risk/Low Value	Low Risk/High Value
Low	Low	Value	High