A,D. Cost-planning levels available for Planning Internal Orders: -
a. Overall planning is the simplest level for planning order costs. You can plan overall values and annual values, irrespective of the cost elements.
b. You can use primary or secondary cost and revenue planning if you have detailed information about an internal order. For manual planning purposes, primary or secondary cost and revenue planning comprises the planning of primary costs, activity inputs, and revenues. For example, if the order is plan integrated, you can credit plan values with settlement to a cost center.
c. You can use unit costing to carry out more detailed planning than is possible on cost elements.

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Might be A and D.