Aha! I know this one. The answer is B and C. SAP S/4HANA uses the CO module to handle the secondary costs, while the primary costs are recorded in the general ledger. Easy peasy.
Haha, this is like asking how many angels can dance on the head of a pin. As long as the costs are captured somewhere, who cares, right? Just pick C and D and let's move on.
I think B and C are the correct answers. SAP S/4HANA uses the CO module to capture both primary and secondary costs, but the general ledger only records the primary costs.
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