To which measures does the following calculation apply?

To which measures does the following calculation apply?

if((in([%EMP_JOB_INFO_T.EMPLOYMENT_STATUS%], ‘A’,’U’,’P’) OR

ISNULL([%EMP_JOB_INFO_T.EMPLOYMENT_STATUS%])), [%#CFT#.HEAD_COUNT%], 0). Note: There are 3 correct answers to this question.
A . SOP headcount
B . Average headcount
C . EOP headcount
D . EOP headcount – inactive and other
E . FTE headcount

Answer: A, C, E