Which One of the Following Statements Concerning Production and Staffing

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

A) Production plans are based primarily on information from the master production plan.
B) A master production schedule is a projected statement of income, costs, and profits.
C) A staffing plan is the intermediate link between the business plan and the master production schedule.
D) Aggregation can be performed along three dimensions: product families, labor, and time.