Raw Material Events Can Be Found in Which Two Processes

Raw material events can be found in which two processes?

A) Revenue and return processes, systems & controls and 2) expenditures and return processes, systems & controls.
B) Expenditures and return processes, systems & controls and 2) conversion processes, systems & controls.
C) Conversion processes, systems & controls and 2) Administrative processes, systems & controls.
D) Administrative processes, systems & controls and 2) Revenue and return processes, systems & controls.