ycle counting A. cannot be performed in an independent demand situation. B. is a process by which inventory records are verified. C. involves shutting down production once per year to perform the annual inventory count. D. increases annual inventory adjustments.
B. is a process by which inventory records are verified.
Explanation: Cycle counting is a procedure used to notice the problems of high degree inventory and procure solutions to them. Therefore, the verification of inventory is carried out.
