A retail store has the following cycle counting plan. There are 1000 "A" (high importance) items that must be counted 12 times each per year. There are 1500 "B" (medium importance) items that must be counted 6 times each per year. There are 2500 "C" (low importance) items that must be counted 2 times per year. Approximately how many counts of 'A' items per day would the stock-taker make? Assume 260 working days in a year. Pick the closest answer from the four options provided below. d) 36 a) 47 c) 18 b) 19