Which of the following is a permitted hierarchical structure for Management Accounting in the SAP S/4HANA enterprise structure?

Which of the following is a permitted hierarchical structure for Management Accounting in the SAP S/4HANA enterprise structure?
A . A controlling area is assigned to a plant.
B . A controlling area is assigned to an operating concern.
C . An operating concern is assigned to a company code.
D . An operating concern is assigned to a controlling area.

Answer: B