What happens when you post a valuated goods receipt for a purchase order item with a material master record and account assignment K (Cost Center) in SAP Materials Management? Please choose the correct answer.

What happens when you post a valuated goods receipt for a purchase order item with a material master record and account assignment K (Cost Center) in SAP Materials Management? Please choose the correct answer.
A . material document is created without an accounting document.
B . The system debits the consumption account specified in the purchase order
C . The moving average price of the material is updated
D . The system increases the inventory of the material

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Answer: B