When Taking a Management by Objectives (MBO)approach to Performance Evaluation,which

When taking a management by objectives (MBO) approach to performance evaluation,which of the following steps would typically be last?

A) Participants set objectives that are realistic,challenging,clear,and comprehensive
B) Objectives for the next cycle are set by the subordinate after consulting with the superior
C) Dates for reviewing intermediate progress are agreed upon and used
D) A final evaluation by the superior is made and a meeting is held with the subordinate in a counseling,encouraging session