In make-to-order production, the production planning is initiated only when a sales order is received. The system does not perform a net requirements calculation between individual sales orders or with the make-to-stock warehouse stock1. Therefore, option B is correct. Additionally, production orders are created with sales order reference, which means that the costs and revenues of the sales order are settled at the end of the production process2. Therefore, option E is also correct. The other options are not valid for make-to-order production. Storage location MRP areas are not required for sales-order-specific stock, as the stock is managed at the sales order level3. The reduction of make-to-order stock and requirements does not occur on delivery, but on goods issue to the sales order1. Sales orders do not have to be ATP-confirmed to be saved, as the availability check is optional and can be performed later. Reference: 1: Strategies for Make-to-Order (MTO) Production | SAP Help Portal(https://help.sap.com/docs/SAP_S4HANA_CLOUD/2bba750d1e124e1ea2a039bb1cd9b6c5/3b24bf53d25ab64ce10000000a174cb4.html)2: Outlining Make-to-Order Production - SAP Learning(https://learning.sap.com/learning-journeys/discovering-the-basics-of-sap-s-4hana-manufacturing/outlining-make-to-order-production_be788c36-6fd4-4f1e-b054-635435247918)3: Storage Location MRP Areas | SAP Help Portal. : Availability Check and Requirements in Sales and Distribution Processing | SAP Help Portal.