JB Enterprises has the following 10 items in inventory. The Operations Manager asks you, a recent OM graduate, to divide these items into ABC classifications. ITEM ANNUAL DEMAND COST/UNIT A2 3,000 RM 50 B8 4,000 12 C7 1,500 45 D1 6,000 10 E9 1,000 20 F3 500 500 G2 300 1,500 H2 600 20 I5 1,750 10 J8 2,500 5 a)Develop an ABC classification system for the 10 items. b)How can the manager use this information? c)The manager reviews the classification and then places item A2 into another category. Why might he do so?