How does SAP S4HANA select line-item-based data for costing-based Profitability Analysis reports?

How does SAP S4HANA select line-item-based data for costing-based Profitability Analysis reports?
A . It selects data from table ACDOCA and plan data from table ACDOCP
B . It selects data from table CE1XXXX and plan data from table CE2XXXX
C . It selects data from table CE2XXXX and plan data from table CE3XXXX
D . It selects data from table ACDOCA and plan data from table COSP

Answer: B