Final answer:
Items with large dollar value and infrequent use are classified as High-Value, Low-Usage Items in cycle counts.
Step-by-step explanation:
During cycle counts, items that have a large dollar value but are not used frequently are typically classified as C) High-Value, Low-Usage Items. These are items that are not used often but carry a high cost when they are purchased or held in inventory. It is essential for businesses to accurately keep track of these items, as they can represent a significant financial investment despite their infrequent use.