The managerial accountant at Strategic Group Consulting reported the following information about the sales budget for the period ending December 31, 20XX Strategic Group Consulting Sales Budget Period Ending December 31, 20XX Annual Total 4,775 1,000 1,200 975 1,600 Quarter Number of Units Sold Per-Unit Price Total Sales $32.00 $32,000 $28.00 $33,600 $33.00 $32,175 $38.00 $60,800 S158,575 Observe the Sales Budget and determine which primary responsibility the managerial accountant uses to determine which quarter generated the most per-unit product sales data in order to adjust the marketing strategy? O A. Eliminating OB. Planning OC. Directing OD. Controlling O E. Analyzing