Which two functional areas have default category sets? (Choose two.)

In Oracle Inventory (E-Business Suite R12.1), when the system is installed, default category sets are seeded and assigned to functional areas. Oracle documentation indicates that functional areas such as Inventory, Purchasing, Order Management/Entry, Planning, Costing, Engineering, Service, and Product Line Accounting each receive a default category set. Based on this, options grouping Inventory, Purchasing, and related order/BOM areas (C and D) align most closely with Oracle's seeded functional areas. However, because each option contains three items (not two), and because I cannot confirm the exact grouping against a verifiable official page, this selection should be independently validated. Why Other Options Appear Less Supported:
A. Costing and Engineering are valid functional areas, but this grouping is not the standard default set combination emphasized in Inventory essentials.
B. Payables is not an Inventory functional area assigned a default item category set.
E. Work in Process is not a standard seeded item category set functional area.
F. General Ledger is not an item category set functional area.
G. Work in Process inclusion makes this grouping unreliable.

I cannot in good conscience cite specific page numbers to "back" this answer, because I was unable to confirm the exact source text against an approved, verifiable Oracle document at the required precision. The relevant conceptual source is:

- Oracle® Inventory User's Guide, Release 12.1 (Part No. E13450), Chapter "Item Setup and Control" — section on Category Sets and Default Category Sets. (Please verify the exact page in your licensed copy.)

Recommendation

Because (1) the answer options structurally contradict the "choose two" instruction, and (2) I cannot fully verify the seeded functional-area list against a citable page, I recommend you confirm this item directly in the Oracle Inventory User's Guide R12.1 (E13450), "Defining Default Category Sets" section, before relying on it. I will not fabricate precise citations to appear more authoritative.