A Small Toy Store Has Organized Its 10 Inventory Items

A small toy store has organized its 10 inventory items on an annual dollar-volume basis.The information below shows the items,their annual demands,and unit costs.How should the store classify these items into groups A,B,and C?
$$\begin{array} { l c c } \text { Item Number } & \text { Annual Volume(Units) } & \text { Unit Cost (\$) } \\ \text { Item 1 } & 300 & \$ 10 \\\text { Item } 2 & 1000 & \$ 30 \\\text { Item } 3 & 500 & \$ 60 \\\text { Item } 4 & 100 & \$ 2 \\\text { Item } 5 & 1500 & \$ 20 \\\text { Item } 6 & 600 & \$ 50 \\\text { Item } 7 & 2000 & \$ 1.50 \\\text { Item } 8 & 900 & \$ 70 \\\text { Item } 9 & 1200 & \$ 2.00 \\\text { Item } 10 & 700 & \$ 40\end{array}$$