Which of the following best describes Category B items?

Category B items are typically understood within inventory management as those that represent a moderate value and turnover rate. These items often fall between high-value, low-turnover (often classified as Category A) and low-value, high-turnover items (commonly classified as Category C). Thus, the correct choice effectively denotes that Category B items consist of both characteristics found in A and C items, indicating a balance between value and turnover rates.

In other contexts, such as the ABC inventory classification, it is essential to categorize items to manage inventory levels, optimize stock management, and ensure that resources are allocated effectively across various categories. Understanding that Category B items have a combination of characteristics from both extremes helps in making better inventory decisions, ensuring that items are ordered in appropriate quantities and that working capital is efficiently utilized.