Which Is the Recommended Way to Forecast Items Such as Inventory

Which is the recommended way to forecast items such as inventory and accounts payable?

A) Inventory and accounts payable should be forecasted based on revenues,since most other working capital items are forecasted based on revenues.
B) Inventory and accounts payable should be forecasted based on COGS,because these items are more correlated with input prices than with output prices.
C) Inventory and accounts payable should be the plug once total operating assets and operating liabilities have been forecasted.
D) Inventory and accounts payable should be forecasted based on total assets,as these tend to scale together.

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