Which Statement Is Most Consistent with the Human Resource Philosophy

Which statement is most consistent with the human resource philosophy of the Keg?

A) The human resources department has the organization's most challenging job-to come up with ways to keep labour costs low while keeping employee morale high.
B) Putting workers first and treating them right can be an effective way to boost profits and build shareholder value.
C) An effective human resource strategy must be developed with the cooperation of labour unions.
D) Paying workers high wages is the only way to ensure outstanding performance.