Definitely B) Sales organization and D) Operating concern. I mean, come on, a material or a sales order item as a profit center? That's like trying to make a profit on a paperclip - it just doesn't work that way!
B) Sales organization and D) Operating concern make the most sense to me. Can't really assign a material or a sales order item to a profit center, can you? That would be like trying to put a square peg in a round hole!
I think the correct answers are B) Sales organization and D) Operating concern. Profit centers are usually defined at the organizational level, not at the material or sales order item level.
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