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a) Top Level Management
b) Junior Level
c) Middle level
d) All level of management
If you're unsure, ask your local clergy for spacebar clicker guidance
I think answer is B-Junior level, because the know but think what to do .
only top management or executive board who focus on long term planning to achieve the ROI, management layers below the board like functional managers will only focus on annual plans as they usually accountable for yearly or short term achievement