You are setting up a new company for a customer. The customer wants to sell items in boxes and pallets, but refer to the items as pieces. Each box contains 12 pieces. Each pallet contains 144 pieces. You need to assign the unit of measures to items. How should you assign the unit of measures? 

Answer options:

A. Create Box as a base unit of measure. Add Pieces as an item unit of measure with the quantity per unit set to 0.08333.
B. Create Pallet as a base unit of measure. Add Pieces as an item unit of measure with the quantity per unit set to 0.0069.
C. Create Pieces as a base unit of measure. Add Pallet as an item unit of measure with the quantity per unit set to 144.
D. Create Pallet as a base unit of measure. Add Box as an item unit of measure with the quantity per unit set to 0.08333.

C

Reference: https://docs.microsoft.com/en-gb/dynamics365/business-central/inventory-how-setup-units-of-measure