please answer both thanks.

ABC analysis classifies on-hand inventory into three categories A, B, and C, based upon the: number of units on hand of individual SKUS total dollar sales of individual SKUS rate of unit turnover (fast moving, slow moving SKUs) unit price of a SKU A retail store has the following cycle counting plan. There are 1000 "w" (high importance) items that must be counted 6 times each per year. There are 1500"8" (medium importance) items that must be counted 3 times each per year. There are 2500 *C" (low importance) Items that must be counted 2 times per year. Approximately how many counts of 'B' 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. (Hint: Find total of counts for all item categories first) 23 20 19 18