I am working on a project where we have only 13% of code coverage with our unit tests. I would like to come up with a plan to improve that but by focusing first on the areas where increasing coverage would bring the greatest value. This project is in C#, we're using VS 2008 and TFS 2008 and out unit tests are written using MSTest.
What methodology should I use to determine which classes we should tackle first? Which metrics (code or usage) should I be looking at (and how can I get those metrics if this is not obvious)?