B. Occupied bins in the warehouse:
This metric reflects storage space consumption or the number of storage locations, not the product's movement frequency, which is the primary basis for ABC analysis.
C. Inbound deliveries and outbound delivery orders:
While outbound delivery order items can be a basis, this option incorrectly includes inbound deliveries and represents planned movements, not the actual, confirmed physical movements captured by warehouse tasks.
D. Counted stock in the warehouse:
This represents a static inventory level at a single point in time. ABC analysis requires data on product flow or movement over a period, not a static quantity.