which level can costing methods, such as Standard Costing or Average Costing (Moving Average costing), be controlled in an inventory organization?

At which level can costing methods, such as Standard Costing or Average Costing (Moving
Average costing), be controlled in an inventory organization?
1)Individual item level
2)sub inventory level
3)Inventory organization level

A.
1 only

B.
2 only

C.
3 only

D.
1 and 3

E.
1 and 2

F.
2 and 3

G.
1, 2, and 3

Explanation: