How do you use the result of a released standard cost estimate? There are THREE correct answers for this Question

How do you use the result of a released standard cost estimate? There are THREE correct answers for this Question
A . To determine the base costs used to calculate overhead
B . To determine a material sales price in Sales and Distribution
C . To calculate the price of an activity type
D . To update the current standard price in the material master record
E . To calculate the plan costs in a production order

Answer: C,D,E