Which statement is incorrect?

A$)$ Gann chart provide the appropriate level of details for the different planning horizons

B$)$ Location based planning allows the visualization of the work taking place over time on the different locations of a project

C$)$ A hierarchical planning system is needed for appropriate combination of length of forecast and level of detail

D$)$ Planning should be viewed as a forecast and as such has an intrinsic level of error or variability

E$)$ The Last Planner SystemTM follows a hierarchical planning structure