According to the Salesforce Manufacturing Cloud Learning documents, when you select a list view for account forecasts, you can share it with a group of users or with specific account owners. This allows the account managers to generate forecasts based on the data in the selected list view.

Set Up Users and Permissions for Manufacturing Cloud

Create and Edit Permission Set List Views

Edit Permission Sets from a List View

Edit Multiple Profiles with Profile List Views

To create a new custom metric on the account product period forecast component, an admin needs to follow these steps:

Create a custom field on the Account Product Period Forecast object, which stores the forecast data for each product and period combination. The data type of the field should be currency, number, decimal, or percentage.

Create a custom field on the Account Product Forecast object, which stores the forecast data for each product. The data type of the field should be the same as the one on the Account Product Period Forecast object.

Map the custom fields on the Account Forecasting page in Setup, by selecting the corresponding dropdown values for Product Period Metrics and Product Metrics. This will make the custom metric available on the Forecast tab of an account, where the user can select it from the metrics dropdown menu. The other options are not correct, as they either involve creating custom fields on the wrong objects, such as Sales Agreement or Account Forecast Adjustment, or they do not map the custom fields in the account forecast setting page, which is required to display the custom metric on the account forecast component.Reference:Map Custom Fields of Account Product Forecast and Account Product Period Forecast,Configure Forecast Metrics and Formulas

Manufacturing Cloud can calculate Actuals for sales agreements automatically from direct orders, which are orders that are not associated with a contract or a quote. This method allows you to track the actual business performance of your sales agreements without relying on contracts or quotes. You can also use other methods to calculate Actuals, such as manually using API upload or automatically from contracts through orders, but these are not the options given in the question.Reference:Salesforce Help: Calculate Actuals for Sales Agreements

Manufacturing Cloud requires an account to create a sales agreement, which is a record that represents a long-term negotiated business relationship with a customer. An account is a standard Salesforce object that stores information about a company or a person that you do business with. You can also associate other objects with a sales agreement, such as contracts, quotes, orders, and forecasts, but these are not required to create a sales agreement.Reference:Salesforce Help: Create a Sales Agreement