Genchev Industries conducts an ABC analysis of its inventory and develops the following table from its findings. Item Annual Usage Unit Cost 1 10,960 $47.28 2 3,362 $22.80 3 8,332 $9.90 4 3,074 $22.30 5 2,968 $8.40 6 4,195 $25.00 7 4,536 $19.20 8 8,538 $60.60 9 3,484 $3.20 10 10,232 $5.70 Which of these items requires the closest scrutiny by its operations manager? a. Item 4 b. Item 1 c. Item 10 d. Item 6