Drop Ship and Special Order items can be used for Non-Inventory items for Resale and Inventory items. Drop Ship items are sent directly from the vendor to the customer without entering the company's inventory. Special Orders are ordered from the vendor to be fulfilled later, typically entering the company's inventory before being shipped to the customer. Therefore, the correct statement that applies to both types is that they can be used for Non-Inventory items for Resale and Inventory items.