S&OP is evolving into integrated business planning $($IBP$)$ in many organizations. This shift reflects the need for more comprehensive business planning across the organization and the supply chain. Given the name, the implication for S&OP is that it is limited to sales and operations. While IBP is similar in concept to S&OP$,$ it is designed to include which of the following?

A$.$ Factory planning

B$.$ Increased inclusion of strategic initiatives and activities

C$.$ Improved transportation planning

D$.$ None of these answers.