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.

Cycle counting:

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.

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