Which of the Following Statements Concerning Scheduling Is INCORRECT

Which of the following statements concerning scheduling is INCORRECT?

A) Scheduling decisions allocate available capacity to jobs, activities, tasks, or customers.
B) Scheduling is typically performed prior to aggregate planning.
C) Scheduling results in a time-phased plan, representing what is to be done, when it should be done, who will do the work, and the equipment required for the work.
D) Scheduling seeks to resolve several conflicting objectives, including high efficiency, low inventories, and good customer service.