Answer: b) item cost
Step-by-step explanation:
Item cost is the factor that describes about the value of any item or product through its cost.
MRP(material requirement planning) is the planning that is done for requirement of product as per calculation and examination .It consist of BOM, lead time, size of lot etc to describe net requirement of material in manufacturing.
Other options are incorrect because lot size, bill of materials and lead time are the factors that compliment the sentence of MRP. Thus, the correct option is option(b)