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

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