Exam MB-800 topic 3 question 41 discussion

A. Create Pieces as a base unit of measure. Add Pallet as an item unit of measure with the quantity per unit set to 144. Here's why this is the most suitable option: Pieces is the term your customer wants to use for their items, so it makes sense to set it as the base unit. This aligns with how they think about and sell their products. Pallet is the largest unit your customer uses, and it contains a fixed number of pieces (144). Defining it as an item unit with a conversion factor of 144 pieces per pallet allows for easy calculations when buying or selling in pallet quantities. Box is an intermediate unit, containing 12 pieces. While you could define it as an item unit as well, it's not strictly necessary since the conversion between boxes and pieces can be easily derived from the conversion between pallets and pieces (1 box = 144 pieces / 12 pieces/box = 12 pieces).

Hello, is anyone know if B is also correct?