Which of the following statements about ABC analysis is$$ FALSE?

Part $2$

A$.$

ABC analysis is based on the presumption that all items must be tightly controlled to produce important cost savings.

B$.$

Criteria other than annual dollar$$ volume, such as high holding cost or delivery$$ problems, can determine item classification in ABC analysis.

C$.$

In ABC$$ analysis, $"$A$"$ items should have tighter physical inventory control than$"$B$"$ or$"$C$"$ items have.

D$.$

In ABC$$ analysis, forecasting methods for$"$C$"$ items may be less sophisticated than for$"$A$"$ items.

E$.$

ABC analysis is based on the presumption that controlling the few most important items produces the vast majority of inventory savings.