Concept:
Every organ has a structural and functional unit that performs its basic functions.
Step 1: Understand liver structure.
The liver is composed of numerous hepatic lobules, which are hexagonal units containing hepatocytes arranged around a central vein.
Step 2: Analyze options.
• (A) Lobules → Functional unit of liver \checkmark
• (B) Acini → Functional unit of lungs $\times$
• (C) Villi → Found in intestine $\times$
• (D) Sarcomere → Unit of muscle $\times$
Step 3: Conclusion.
\[
\text{Structural and functional unit of liver = Lobule}
\]