Which One of the Following Statements Concerning Production and Staffing

Which one of the following statements concerning production and staffing plans is best?

A) When production and staffing plans are made, aggregation can be performed only along two dimensions: products and time.
B) The impact of production and staffing plans cuts across several functional areas of the firm.
C) Production and staffing plans specify production rates, workforce levels, and inventory holdings, but do not account for capacity limitations because they are aggregated.
D) Production and staffing plans attempt to achieve several objectives, all of which must be consistent with one another.