There are total 12,000 items in inventory, out of which 800 are A items, 2800 are B items, 8400 are C items. The management policy is to count all A items every month, B items every 4 months and C items every 6 months.

For counting the 20 days in a month should be considered. How many in total (A,B & C combined) should the supervisor count every day?

Item Class	Quantity	Cycle Counting policy	# of items counted/day
A	800	Each Month
B	2800	Every 4 Months
C	8400	Every 6 Months
TOTAL	12000

Select one:

a. 150

b. 146

c. 149

d. 145

e. 147