The Finance and Accounting Departments of your company is implementing a rule that requires every item whether a material or a finished good must be counted at least once per year. The reason you are conducting the ABC analysis is the plant has an issue with running out of material and either making a mid shift unplanned changeover or loses the last $15$ to $90$ minutes of a shift as the changeover cannot be accomplished in a manner that makes it worthwhile to hold the crew. Estimates are that up to $4\mathrm{.}0\%$ of run time is lost to short shifts and unplanned changes. Studies suggest than $2\mathrm{.}5\%$ could be eliminated with a robust cycle count program. Approximately $1\%$ is related to changeovers that cannot be avoided and $\mathrm{.}5\%$ is related to supplier issues. You are permitted to recommend the cycle count program that just meets the company requirements $($count each item once per year only$)$ and you will get $50\%$ on this problem assuming the cost to count is correct. can someone please help me on how to do the ABC and frequency column. please and thank you.