For which of the following postings to costing-based profitability analysis can you carry out a valuation? Note: There are 2 correct answers to this question.

Cost center costs transferred by assessment are usually direct cost transfers to value fields, without a complex valuation process beyond the transfer itself.

When billing documents are transferred to costing-based CO-PA, the system can perform a valuation (e.g., calculate cost of goods sold, internal freight, overheads) to determine actual profitability based on the sales order and goods issue data.

Incoming sales orders can be 'valuated' in costing-based CO-PA to simulate anticipated revenues and costs, providing an early estimate of profitability before actual goods issue or billing.

Activity allocations are typically direct postings of costs or quantities and do not involve the same type of 'valuation' (e.g., material costing, overhead application) as sales-related processes in CO-PA.