Certified Materials and Resource Professional Practice

In an ABC analysis of inventory, A items are categorized as high priority due to their significant impact on overall inventory costs and resources. These items typically represent a small percentage of the total inventory (often around 10-20%), but they account for a large portion of the inventory value (often around 70-80%).

A items require close monitoring and management to ensure availability and minimize stockouts, as they are often critical to the organization's operations and contribute substantially to revenue. Prioritizing these items allows businesses to focus their efforts on those that are most vital, optimizing inventory management practices and contributing to increased efficiency and profitability.

The other choices do not accurately reflect the nature of A items in an ABC analysis; they are not of least priority, surplus, or necessarily inexpensive, but rather classified as essential for effective inventory control.