B. Enter direct activity allocation assigning multiple work centers
Direct activity allocation (KB21N) is a Controlling (CO) transaction. It posts costs but does not update the activity's logistical data like status, remaining work, or schedule, which is the primary purpose of a PS confirmation.
C. Enter multiple work centers within a single confirmation
A single confirmation document in SAP is designed to record a specific quantity of work performed by one work center. The system does not have the functionality to input a list of different work centers within one confirmation entry.
D. Assign multiple work centers to the activity
In the master data of a standard internally-processed network activity, you can only assign one primary work center. This work center is fundamental for initial planning, scheduling, and costing of the activity.