Which data can be transferred to both account-based CO-PA and costing-based CO-PA? There are 2 correct answers to this question.

Which data can be transferred to both account-based CO-PA and costing-based CO-PA? There are 2 correct answers to this question.
A . Commitments
B . Variances to work in process values
C . Statistical sales conditions
D . Split of cost of goods sold according to the cost component split

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Answer: C,D