Which of the following statements concerning ABC analysis is false?

a. There are typically less class A items in stock than class B.

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

c. Class B items typically account for 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 account for 20 percent of the company's items in inventory.