Classify the Following Inventory Items as Either A,B,or C Items

Classify the following inventory items as either A,B,or C items according to the ABC analysis method:? $\begin{array}{|l|r|r|l|l|}\hline {\text { Item \# }} & {\text { Annual Sales }} & \text { Unit Cost } & \begin{array}{l}\text { Current } \\\text { Inventory } \\\text { Value } \$\end{array} & \text { Classification } \\\hline{ 1 } & 130 \text { units } & \$ 4.00 & & \\\hline 2 & 400 \text { units } & 15.30 & & \\\hline 3 & 25 \text { units } & 17.00 & & \\\hline 4 & 1320 \text { units } & 1.25 & & \\\hline 5 & 90 \text { units } & 2.10 & & \\\hline\end{array}$

A) item 1 (B) , item 2 (A) , item 3 (A) , item 4 (C) , item 5 (C)
B) item 1 (C) , item 2 (B) , item 3 (C) , item 4 (A) , item 5 (C)
C) item 1 (A) , item 2 (B) , item 3 (C) , item 4 (A) , item 5 (B)
D) item 1 (B) , item 2 (C) , item 3 (B) , item 4 (C) , item 5 (A)
E) item 1 (C) , item 2 (A) , item 3 (C) , item 4 (B) , item 5 (C)