In ABC Inventory Analysis, Which of the Following Is TRUE

In ABC inventory analysis, which of the following is TRUE of class A items?

A) Class A items need not be closely controlled.
B) Class A items account for 5 to 15 percent of the total dollar value.
C) Class A items account for a relatively small percentage of total items.
D) Class A items have a relatively low volume and low unit costs compared to Class C items.