Phineas Magoro, the sales manager at Pickitup Wholesalers, plans to increase the expenditure on advertising by 15% over the next two years. Nevertheless, the marketing manager at the company is planning to cut the marketing department’s budget starting from the following financial year. Phineas’ goal does not meet the requirements of a good goal as it lacks _______________. Select one: 

a. measurability 

b. acceptability

 c. horizontal consistency 

d. vertical consistency