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Categorize these items as A, B and C classes

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Stock-Rite, Inc is considering the use of ABC analysis to focus on the most critical items in its inventory. For a random sample of eight items, the following table shows the item's unit value and annual demand. Categorize these items as A, B and C classes.

Item code Unit value Demand(unit)

A104 $40.25 80
D205 80.75 120
X104 10 150
U404 40.5 150
L205 60.7 50
S104 80.2 20
X205 80.15 20
L104 20.05 100

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