Create DFF with Value sets pertaining to Specific BU

Summary:

We are creating a Context sensitive DFF where in we want to have the Values sets different for each Business Unit.

For example we have a DFF at Contract Level :- Department.

If the contract is from 'X' BU :- The LOV of DFF should display only A,B,C

and

If the contract is from 'Y' BU :- The LOV of DFF should display only 'E,FG

Can anyone please guide on how to create DFF based on above req.

Content (required):

We are creating a Context sensitive DFF where in we want to have the Values sets different for each Business Unit.