Which of the following options in SAP S/4HANA 1809 is only possible in costing-based CO-PA and NOT in account-based CO-PA?

Which of the following options in SAP S/4HANA 1809 is only possible in costing-based CO-PA and NOT in account-based CO-PA?
A . Sales order entry postings.
B . Cost of goods sold (COGS) split per cost component.
C . Production variance split per variance category.
D . Manual postings.

Answer: D