Which of the following business goals is NOT SMART? Question 9 options: a. Complete 12,000 Seating orders within 12 months of beginning operations. b. Receive above 95% customer satisfaction ratings on the first 12,000 orders. c. Retain above 75% of our employees hired over the first 12 months in order to minimize training expenses. d. Build an additional manufacturing facility in Southern Indiana to service that part of the Midwest. e. Create 250 new jobs in Indiana by the end of five years of operation