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
Z45	80		200		N08	30	40
F14	20		300		P05	16	500
F95	30		800		P09	10	30

a. Develop an A-B-C classification for these items.