The finished goods inventory of a small manufacturing company is shown below (available in Worksheet A5 of file Data for Module 7). Perform an ABC analysis on the data (Assign A items to a maximum of 70 % of the cumulative value and B items to a maximum of 20% of the cumulative value.) a) How many items are assigned as "A" items? b) How many items are assigned as "B" items? c) How many items are assigned as "C" items? d) What assignment was made to the following items: 3844? 4271? 7985? 8402