I'm going with B, D, and E. Can't go wrong with the brick-and-mortar, the money, and the big picture stuff, right? Although I might have thrown in a wild card just to keep things interesting.
Haha, I bet the sales team wishes they could be shared across company codes. Sounds like a great way to boost those commissions! But I guess A - Sales organization is not one of the correct answers.
This seems straightforward to me. The organizational elements that can be shared are the physical locations (B - Plant), financial units (D - Profit center), and broader business divisions (E - Business area).
Eugene
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