Account Forecasting is a prerequisite feature for using the Advanced Account Forecasting Analytics for Manufacturing app. This app allows users to create holistic forecasts across multiple dimensions and horizons, and analyze their forecast data using dashboards. To enable Account Forecasting, users need to have the Manufacturing Cloud permission set license and the Manufacturing Cloud permission set assigned to them.
The other options are not relevant for this requirement. Sales Agreements and Orders are not required for creating and sharing the app, although they can be used as data sources for the forecasts. References: Create Holistic Forecasts with Advanced Account Forecasting, Set Up Users and Permissions for Manufacturing Cloud, Use Advanced Account Forecasting Analytics for Manufacturing