Having Separate Payroll Departments in Each Division of a Divisional

Multiple Choice

Having separate payroll departments in each division of a divisional structure is an example of which of the following?

A) Effectiveness, because separate payroll departments create jobs
B) Efficiency, because separate payroll departments can share methods of operation
C) Duplication, because a single payroll department could do the job
D) Efficiency, because payroll departments compete