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Comprehensive and Detailed In-Depth Explanation: ABC analysis in SAP EWM classifies products based on their importance (e.g., turnover rate). Option C ("Inbound deliveries and outbound delivery orders") is correct because it uses delivery data to determine product frequency or volume, calculated via transaction /SCWM/ABC or SPRO: SCM Extended Warehouse Management > Slotting > ABC Analysis. Options A (tasks), B (bins), and D (stock) provide supporting data but aren't the primary basis for ABC classification, which focuses on movement history.