I feel like there was a practice question that mentioned the Sprint's progress, which might relate to E, but I can't recall if it's part of the three questions.
Inventory classification system? Asset cost estimate? Those don't sound right to me. I'm leaning towards D, cost allocation technique, since that's what ABC is all about.
This question seems straightforward. I think the key is to focus on the shift from a traditional purchasing perspective to a supply chain perspective, and identify the techniques that would be most relevant to that change.
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