Q2 Multiple choice Mark for later Identify four characteristics of a cost element. Select all that apply. A Users can define any number of cost elements. B It is the most granular level of cost captured by upstream systems such as procurement, accounts payable, and manufacturing. C It is the granularity at which costs are tracked and accounted. D It is user-defined. E The mapping of cost components into cost elements is user-defined. F It uses date effectivity. Correct answer