Question no 1952 : Goods Receipt Account Posting for Consumables

In SAP MM ECC6.0, assume the following consumable scenario and answer the question:
. Account Assignment "K" for cost center
. Item category " " (blank) for standard
. Material master is entered in the consumable PO
. PO Quantity 100
. Net Price per unit $50
. No other pricing condition
. 40% distribute to cost center 4100, 60% distribute to cost center 1000
. Item set at GR-Valuated


We received the above Purchase order in full quantity of 100 pc. What are the expected financial and cost accounting postings at goods receipt ? (Assume Tax = 10%)

(more then one answers)

(A)  Accounting doc posted with Debit Consumption Account $5000 and Credit GR/IR Account $ 5000
(B)  Accounting doc posted with Debit Stocks Account $5500 and Credit GR/IR Account $ 5500
(C)  Cost Accounting doc posted with $2000 for Cost center 4100 and $3000 for Cost center 1000.
(D)  Cost Accounting doc posted with $2200 for Cost center 4100 and $3300 for Cost center 1000.
(E)  None of the above.