L. Houts Plastics is a large manufacturer of? injection-moldedplastics in North Carolina. An investigation of the? company'smanufacturing facility in Charlotte yields the informationpresented in the table below. How would the plant classify theseitems according to an ABC classification? system?

?(Round dollar volume to the nearest whole number and percentageof dollar volume to two decimal? places.)

Item Code   Avg. Inventory (units)   Value($/unit)      DollarVolume        % of dollarvolume
1289      400                               3.50                 _____                        ______
2347 300                              4.00                  1,200                          36.97
2349      120   2.50                    300                            9.24
2363   65  1.50                   ____                           ____
2394                 60   1.75                   105                              3.23
2395   25  1.75                   ____                           _____
6782                 20  1.15                     23                               0.71
7844   12   2.05                     25                               0.76
8210   10   2.00                     ___                               ___
8310      7     2.00                      14                                0.43
9111                  6  3.00                     18                                0.55

                                                                                   ___________

                                                                                           3,246

What is the highest dollar volume?percentage?

The concept of ABC category analysis is basedon

A. statistical? sampling, i.e., sampling a few items to getcontrol of the whole inventory.

B.controlling the maximum number of inventory items withmoderate effort.

C.controlling the maximum number of inventory items with minimaleffort.

D.controlling the maximum amount of money with minimaleffort.