The levels of an Inventory Management Plan include:

• A. All of these
• B. Level A
• C. Level B
• D. Level C

Answer: (A)

Inventory Management Plans use multiple levels to apply the right controls to items based on their importance, risk, or value. A full plan sets up distinct levels, with each level defining its own criteria, thresholds, and procedures. Because a complete plan includes all three levels, the option that implies all of them are included is the best choice. Thinking only about one level would leave out the practices and controls defined for the other levels, which is why recognizing that the plan encompasses multiple levels is essential.