The table lists several goals that might be set by a restaurant chain. Indicate the level of management that would be responsible for setting each goal.

$\backslash$table$[[,\backslash$table$[[$Board of$],[$directors$]]],[$We seek to operate a chain of restaurants that prepares high$-$quality food on a timely basis for a$,],[$reasonable price.,$0],[$We seek to improve efficiency by implementing a new computerized payment system.,$],[$We seek to expand by opening restaurants along every major highway in the region.,$],[$We seek to provide a $14\%$ or greater annualized return of investment for our shareholders.,$0]]$