DAT, Inc., produces digital audiotapes to be used in the consumer audio division. DAT lacks sufficient personnel in its inventory supply section to closely control each item stocked, so it has asked you to determine an ABC classification. Here is a sample from the inventory records: ITEM AVERAGE MONTHLY DEMAND PRICE PER UNIT 1 400 $ 11.00 2 4,900 22.00 3 1,200 14.00

41,500 15.00 5800 5.00 6600 4.00 71,700 13.00 82,000 3.00 9900 6.00 101,300 16.00

Develop an ABC classification for these 10 items.

Item Monthly Usage ($)Class 1 (Click to select) C A B A or B B or C A or C 2 (Click to select) A B C A or B B or C A or C 3 (Click to select) B C A A or B B or C A or C 4 (Click to select) B C A A or B B or C A or C 5 (Click to select) C A B A or B B or C A or C 6 (Click to select) C A B A or B B or C A or C 7 (Click to select) B C A A or B B or C A or C 8 (Click to select) C A B A or B B or C A or C 9 (Click to select) C A B A or B B or C A or C 10 (Click to select) B C A A or B B or C A or C