+ The following table contains figures on the monthly volume and unit costs for a random sample of 16 items from a list of 2,000 inventory items at a health care facility: Item Unit Cost Usage Item Unit Cost Usage K34 $10. 200 F99 20 60 K35 25 600 D45 10 550 K36 36 150 D48 12 90 M10 16 25 D52 15 110 M20 20 80 D57 40 120 245 80 200 N08 30 40 F14 201 300 P05 16 500 F95 30 800 P09 10 30 Click here for the Excel Data File a. Develop an A-B-C classification for these items. Item Category K34 K35 K36 M10 M20 Z45 F14 F95 F99 D45 D48 D52 D57 N08 P05 P09