In which of the possible scenarios can you indicate that an account is also a statistical cost element? Note: There are 2 correct answers to this question.

In which of the possible scenarios can you indicate that an account is also a statistical cost element? Note: There are 2 correct answers to this question.
A . It is used as WIP account from price differences in the material account assignment
B. It is used as balance sheet account for APC costsin fixed asset accounting.
C. It is used as inventory account (BSX) in the material account assignment.
D. It is used as special reserve balance account in fixed asset accounting.

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Answer: A,B