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

K$34$ $$10200$ F$992060$

K$3525600$ D$4510550$

K$3636150$ D$481290$

M$101625$ D$5215110$

M$202080$ D$5740120$

Z$4580200$ N$083040$

F$1420300$ P$0516500$

F$9530800$ P$091030$

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

b$.$ Given the monthly usages in the following table, classify the items in A$,$ B$,$ and C categories according to dollar usage.

Item Usage Unit Cost

$402190$ $$1,400$

$940230012$

$406630700$

$650015020$

$9280101,020$

$405080140$

$68502,00010$

$301040020$

$44005,0005$