Abc analysis is an item classification system which (indicate the exception below):
a. can be used as guide for allocating time and attention in inventory management.
b. identifies the a items as primarily materials and parts that account for the highest percentage of annual dollar value.
c. can be used as a guide for establishing controls in inventory management.
d. would guide inventory management to concentrate their time and effort on supply type items.
e. none of the above is an exception.
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