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When management reviews product sales reports to set goals and objectives and then evaluates the results of sales operations against the plan and performance results,

When management reviews product sales reports to set goals and objectives and then evaluates the results of sales operations against the plan and performance results, which of management's three primary responsibilities is fulfilled?
A. Controlling and planning
B. Directing, controlling, and planning
C. Analyzing, directing, and planning
D. Directing and planning
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