Which of the following statements about ABC analysis is false?

a. There are generally fewer Class A items in stock than Class B items.

b. Class C items typically represent 70 percent of the company's inventory items.

C. Class B items generally represent 20 percent of the company's business in dollars.

d. Class C items tend to have more complex inventory policies than Class B items.

e. Class B items typically represent 20 percent of the company's items in inventory.