Which costing items are valid for a simu-lation costing? Note: There are 3 correct answers to this question.

Cost centers (K) are cost objects where costs originate or are collected; they are not direct costing items themselves in a simulation costing structure.

Text items (costing item category T) allow for manually entering costs that do not have a direct master data record, providing flexibility in simulation costing.

Internal activities (costing item category E) represent costs of internal services performed, like machine hours or labor, which are essential components in a simulation cost estimate.

Materials (costing item category M) are fundamental components of any product cost estimate, and their costs are included in simulation costing.

Sales order items (S) represent the revenue-generating elements and are related to sales processing, not typically direct cost items within a product simulation cost estimate.