What areas with the biggest potential performance impact would you focus on?

You are invited to review a problem with a customer’s SAP IBP Excel template performance .

What areas with the biggest potential performance impact would you focus on? Note: There are 2 correct Answers to this question.
A . Number of local members and complexity of calculations
B . Complex calculation graphs for key figures
C . Excessive IBP formatting in Excel UI
D . Number of analytics charts displaying key figures’ values

Answer: B,C