Southern Markets, Inc., is considering the use of ABC analysis to focus on the most critical SKUs in its inventory. Currently, there are approximately 20,000 different SKUs with a total dollar usage of $10,000,000 per year. a. What would you expect to be the number of SKUs and the total annual dollar usage for A items, B items, and Citems at Southern Markets, Inc.? 350 PART 2 Managing Customer Demand b. The following table provides a random sample of the unit values and annual demands of eight SKUs. Categorize these SKUs as A, B, and Citems. SKU Code Unit Value Demand (Units) A104 $2.10 2,500 D205 $2.50 30 X104 $0.85 350 U404 $0.25 250 L205 $4.75 20 S104 $0.02 4,000 X205 $0.35 1,020 L104 $4.25 50