What do you customize to report the fixed and variable values separately?

You want to set up a multi-level gross margin report in profitability analysis (CO-PA).

What do you customize to report the fixed and variable values separately? Note: There are 2 correct answers to this question.
A . Margin analysis: no specific customizing is necessary
B . Costing-based CO-PA: no specific customizing is necessary
C . Margin analysis: assign different accounts (assignment of different accounts is necessary)
D . Costing-based CO-PA: assign different value fields (assignment of different value fields is necessary)

Answer: C, D