Current Attempt in Progress Given the following list of items, Annual Ordering Holding Item Demand Cost ($) Cost (%) Unit Price ($) 101 750 10 102 1,910 10 30 20 20 0.50 0.20 103 5,230 25 30 1.00 4 104 380 15 25 4.50 105 1,730 35 35 1.20 201 10,230 25 15 0.75 202 1,300 10 20 1.35 203 1,910 20 25 0.20 204 730 40 25 0.80 205 150 10 15 2.50 (a) Calculate the annual usage cost of each item. (b) Classify the items as A, B, or C. Item Annual Usage ($) Item Classification 101 102 103 104 105 201 202 203 204 205 < >