Which of the Following Is the Best Example of Cognitive

Which of the following is the best example of cognitive differentiation?

A) At a civil engineering firm, some engineers specialize in construction engineering, while others specialize in environmental engineering.
B) An auto manufacturer produces a luxury automobile in order to enhance the image of its other vehicles.
C) At a shoe company, the product development department relies on marketing data to generate ideas for promising new products.
D) Accountants think about the organization's overall performance in terms of financial results, whereas marketers view performance in terms of customer satisfaction.