Exam MB-800 topic 4 question 32 discussion

Actual exam question from Microsoft's MB-800

Question #: 32
Topic #: 4

You are implementing Dynamics 365 Business Central for a customer.
You need to explain the primary functions of the Adjust Cost `" Item Entries batch job.
What are three primary purposes of the Adjust Cost `" Item Entries batch job? Each correct answer presents part of the complete solution.
NOTE: Each correct selection is worth one point.

A. Establish the earliest possible posting date for the Post Inventory to G/L process.
B. Adjust the item quantity.
C. Calculate the correct cost of the sale of an item, according to an item's costing method.
D. Update the cost of goods sold (COGS) for historic sales entries.
E. Adjust the item tracking.