What are the prerequisites for performing an accurate ABC Compile for inventory items using the Current on-hand value as the compile criterion?

What are the prerequisites for performing an accurate ABC Compile for inventory items using the
Current on-hand value as the compile criterion?

A.
items costed only

B.
items with on-hand quantity only

C.
either items with on-hand quantity or items costed

D.
Both items with on-hand quantity and items costed

Explanation: