$8)$ When an organization wants to optimize decentralization, achieve goal$-$congruent outcomes, and accomplish its mission, management will look to implement a well$-$designed and well$-$planned management control system. A system such as this will utilize the four pillars of management control systems to achieve a major impact on employee behavior. Which of the following is an example of the proper usage of one of the pillars?

A$)$ Allowing managers to spend money as it is needed as long as they have an accountable plan and submit their receipts and paperwork in a timely fashion

B$)$ Dividing up work and responsibilities for the company into smaller departments with their own assigned manager

C$)$ Encouraging a department to sell to another internal department at any price they feel is fair, even if it surpasses the current market rate

D$)$ Setting a performance goal for management of a $50\%$ increase in sales when a $10\%$ increase in sales has been realized historically