The correct option is C Lipid and protein
Cell membrane/plasma membrane is the unit membrane in bacteria, present beneath cell wall with primarily phospholipids (making up about 30–40% of the membrane mass) and proteins (60–70%). This makes option C correct. Cellulose is the chief component of plant cell wall which makes options A and D incorrect. Chitin is common constituent of cell walls of all type of fungi; option B is incorrect. Thus, the correct answer is option C.