What type of data can the SQRT function process?

The SQRT function is specifically designed to process numerical values, which include quantities or monetary values. This function calculates the square root of a given number, which is only applicable to non-negative numeric inputs. When dealing with quantities, it can be references to inventory levels, production counts, or any form of measure where the concept of a square root is meaningful and applicable.

In contrast, text strings and logical values cannot be processed by the SQRT function because they do not represent numerical data. Arrays may contain numeric values, but the function requires individual numbers to compute the square root, making option B the most suitable choice in this context.