Shell Industrial Products Limited manufactures unique kind of construction, shipping and industrial use items, ranging from basic items to safety items: Sl. No. Description Quantity used per year Price per unit 1 Safety Shoe 250 60.00 2 Harness Screws 9,000 0.40 3 Precoated Sunglass 5,000 15.00 4 Harness Capital Belt 37 810.00 5 Studded bracelet 10,000 1.00 6 Leather Glove 1,500 3.00 7 Winter Face Paint 75,000 9.00 Identify which of Shell's production items are A, B and C category? (Show your steps in working)?