MapleTech Solutions produces high-performance computer compo…

MapleTech Solutions produces high-performance computer components for custom-built gaming PCs. To improve inventory management, the operations manager has started categorizing inventory items using two main factors: 1) Value, based on each item’s impact on overall profitability; 2) Risk, based on the consequences of running out of the item (e.g., lost sales, production delays) What inventory classification method is MapleTech Solutions using?