What is used to calculate the planned costs of this WBS element?

In project management, a WBS element for accounting integration was created automatically.

What is used to calculate the planned costs of this WBS element? NOTE: There are 3 correct answers to this question
A . Staffing of work in the role
B . Duration planned on project tasks
C . Demand planned on project roles
D . Work planned on project task

Answer: C,D