Bombardier Inc. is developing a corporate strategy. It must take all of the following factors into account, except

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While sales levels are important to consider in evaluating the success of a strategy, they are not a factor that should be taken into account when developing a strategy as they are more reflective of past performance than the future direction of the company. Factors such as competition, marketing strength, financial resources, and research and development capabilities are all crucial in determining the direction and focus of a corporate strategy.