Which level can costing methods, such as Standard Costing or Average Costing (Moving Average costing), be controlled in an inventory organization?

At which level can costing methods, such as Standard Costing or Average Costing (Moving Average costing), be controlled in an inventory organization?
1. Individual item level
2. subinventory level
3. Inventory organization level
A. 1 only
B. 2 only
C. 3 only
D. 1 and 3
E. 1 and 2
F. 2 and 3
G. 1, 2, and 3

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