Here is a list of 15 items, containing the annual volume of sales and the unit price. Annual volume of sales (a=800, b=300, c=9000, d=7000, e=200, f=100, g=1000, h=1800, i=450, j=7500, k=350, l=700, m=500, n=750, o=900), unit price (a=26, b=20, c=7, d=5, e=65, f=83, g=42, h=6, i=18, j=10, k=9, l=28, m=95, n=30, o=72). An A-B-C inventory system is to be established on the basis of the annual dollar value of each item. Classification A will contain about 60% of the dollar value; B will contain about 30%; and C will contain about 10%. Determine the items which belong in each category. a. Determine the annual dollar value for each item and the total annual dollar value. b. Which items should be assigned to the A category? To the B category? To the C category?