Classify the items listed in the attached Excel shell file into Class A, B, and C items. a. You must follow the class example problem including the SORT function. b. Explain your rationale for the classifications. Explanation must be specific to this problem, no credit for stating the thumb rule. A B C F Annual Cost/uni No. Item demand 1AQ112 2CH188 3AB170 4CH112 5 BT197 3000108.00 6CH117 7AC322 8CH178 120082.00 9AQ152 4600549.24 10CH132 1100139.09 11AB186 500154.00 12AQ184 1700115.00 150090023.3271.00 13 AQ103 14 BT199 800219.13 15 BT133 3300103.00 16AB136 40002200300.00153.00 17DX803 20075.00 18 AQ126 3000120.00 2600360050.96110.15 3600125110.1510200.00 19 BT179 5200200.00 20 AQ131 160055.00 21 BT188 2700 76.29 22CC475 2300195.66 23 CX319 3500 43.35 24 BT131 \begin{tabular}{r|r} 2200 & 605.00 \\ 4800 & 87.61 \end{tabular} 25 BT178 1700214.00 26 AB191 34003000053.0112.24 27 DT111 2600 43.00 30 AB192 1700 106.03