Lynn Fish opened a new beauty$-$products retail store. There are numerous items in inventory, and Lynn knows that there are costs associated with inventory. However, because her time is limited$,$ she cannot carefully evaluate the inventory policy for all products. Lynn wants to classify the items according to dollars invested in them. The following table provides information about the $10$ items that she carries:

ITEM NUMBER UNIT COST DEMAND $($UNITS$)$

E$102$ $$4800$

$$D$23$ $$81,200$

$$D$27$ $$3700$

$$R$02$ $$21,000$

$$R$19$ $$8200$

S$107$ $$6500$

S$123$ $$11,200$

$$U$11$ $$7800$

$$U$23$ $$11,500$

$$V$75$ $$41,500$

Use ABC analysis to classify these items into categories A$,$ B$,$ and C