Final answer:
The correct answer is option b. B-Items are the inventory classification that ties up about 15 percent of the inventory dollars and about 30 percent of the inventory count, serving as an intermediate category that requires balanced management effort in inventory control.
Step-by-step explanation:
The question pertains to the classification of inventory items based on the monetary investment and the volume held by the business. In inventory management, items are often categorized using an ABC analysis system to prioritize the management of different items. The question asks which classification ties up about 15 percent of the inventory dollars and about 30 percent of the inventory count. This describes B-Items.
B-Items are typically the inventory classification which represents an intermediate monetary value and stock count. They are not as critical as A-items, which usually tie up a higher percentage of inventory dollars, nor as many as C-items, which represent a smaller monetary value but a high percentage of the inventory count. B-items strike a balance between the two, and are therefore given an intermediate level of inventory control and management focus.
In the context of a business, especially one dealing with a large number and variety of stock items, it's crucial to categorize items to manage resources effectively. By recognizing that B-items tie up 15 percent of the inventory dollars and 30 percent of inventory count, businesses can allocate their inventory management efforts accordingly to minimize costs and optimize inventory levels.