Which statements are correct for handling unit? (More than one answer is true.)

Which statements are correct for handling unit? (More than one answer is true.)
A . Each handling unit has an identification number on the basis of which information can be read
B . Packaging materials (such as pallets, boxes, vacuum packaging, or containers)
C . Goods (that have to be transported and stored, for example)
D . Handling Units such as numbers forklift, tractors, cranes etc.

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Answer: ABC