Swart Electrical is a Small, Medium and Micro Enterprise (SMME) specialising in electrical supplies in South Africa. The founder and CEO, Mr Swart, prefers to solicit inputs from managers of different departments before formulating organisational goals. However, once planning has been concluded, he does not allow managers to deviate from the set goals. Which one of the following options is evident in the scenario regarding the costs of planning? a. Planning could cause delays in decision-making. b. Planning consumes management time. c. Planning demotes co-ordination. d. Planning may create inflexibility