What do you understand by inventory cycle counting? What is ABC cycle counting? Brief out a case example for inventory cycle counting.  

Inventory cycle counting is a method used to regularly audit and verify the accuracy of inventory records by counting a subset of items on a regular basis. It involves counting a specific number of items from different sections or categories of inventory in each counting cycle, rather than conducting a full physical inventory count all at once. The goal of cycle counting is to identify and correct any discrepancies or errors in inventory records, improve inventory accuracy, and maintain efficient inventory management processes.

ABC cycle counting is a variation of inventory cycle counting that categorizes items based on their value or importance. It uses the ABC analysis technique to classify items into three categories: A, B, and C. Category A items are high-value or high-priority items that require more frequent counting, while category C items are low-value or low-priority items that require less ________ ________ _______ ____ ____ ______ ______ ___ ___.
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