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Which of the following is FALSE? The CPFR process consists of four key steps. IBP can result in a single agreed - upon and more

Which of the following is FALSE?
The CPFR process consists of four key steps.
IBP can result in a single agreed-upon and more accurate forecast.
The S&OP process relies on five monthly, internal review meetings.
The S&OP process helps trading partners work together to develop a robtst forecast.
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