Harrison Industries produces 4,000 lunch boxes each day. The average number of units in work in process is 12,000 , having an average cost of $60,000. The annual carrying costs related to inventory are 10%. Consultants have determined that the work in process could be reduced by as much as a third by rearranging the factory floor. What would the reduction in annual carrying costs be if Harrison is able to implement the recommended changes? $2,000 (B) $1,500 (C) $6,000 $4,000