You are the Centre Manager for Bounce Fitness Brisbane. Escalation points are often involved in the creation of operational plans. Escalation points refer to processes established to handle incidents and problems that need to be resolved at a higher management level. For an example of Bounce Fitness' existing escalation points, access the document in the link below. Maintaining Transaction Records Policies and Procedures https://bouncefitness.precisiongroup.com.au/policies-and-procedures/finance-policy-procedures/ Explain the involvement of escalation points in the following phases of your operational plan: a. Development b. Management