hello i have no clue on how to solve this, please help me understand thank you!

A. Using the table below, group the items into A, B, C categories based on Annual Dollar Usage. The top table is your work space, if needed. Please place your final answers, sorted and ranked, in the bottom table. (7 points) B. If management policy dictates that A items are counted 6 times per year. How many A's need to be counted per day is we work 250 days/year? ( 2 points)