What must be determined when merging records from a component worksheet into a composite worksheet?

B is the correct choice because when merging records from a component worksheet into a composite worksheet, it is essential to identify which specific types of records you want to include in the merge. This selective process ensures that only relevant data is combined, allowing for a more organized and useful composite worksheet. Defining the types of records helps streamline the data management process and enhances the accuracy of the final merged result.

Understanding the scope of records to include in the merge is crucial, as it directly impacts the effectiveness of the composite worksheet in meeting the intended analytical or reporting goals. By focusing on the inclusion criteria, users can reduce clutter and concentrate on the most pertinent information.

The other options do not directly address the critical aspect of determining which records to merge. The order of the worksheets, the format of the composite worksheet, and the data types are all considerations that can be secondary to the primary need for record selection. Without clearly identifying which records to merge, the integrity and utility of the composite worksheet may suffer.