This answer is wrong, yes you do have your master data for purchasing organization, but the question is : in the material master, and the correct answer is PLANT LVL not client level, you have to put in the plant number to activate the fields in purchasing tab and there you will get the purchasing group, if you dont add a plant on the material you dont get the PGR field under purchasing view. so now you get it wrong in the test if you select, plant and you know for a fact that the PGR is Plant related not Client.

As per SAP standards you dont need to define Purch grp which is default at client level. Therefore correct answer is D

Plant

should be Plant