In the past, Taylor Industries has used a fixedtime period inventory system that involved taking a complete inventory count of all items each month. However, increasing labor costs are forcing Taylor Industries to examine alternative ways to reduce the amount of labor involved in inventory stockrooms, yet without increasing other costs, such as shortage costs. Here is a random sample of 20 of Taylor's items.

ITEM NUMBER	ANNUAL USAGE	ITEM NUMBER	ANNUAL USAGE
1	$	1,500		11	$	13,000
2		12,000		12		600
3		2,200		13		42,000
4		50,000		14		9,900
5		9,600		15		1,200
6		750		16		10,200
7		2,000		17		4,000
8		11,000		18		61,000
9		800		19		3,500
10		15,000		20		2,900

a. What would you recommend Taylor do to cut back its labor cost? (Illustrate using an ABC plan.)

For right calculations I will give upvote !!!