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
4	1,500	15.00
5	800	5.00
6	600	4.00
7	1,700	13.00
8	2,000	3.00
9	900	6.00
10	1,300	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