Which statement about middle management is true?

Question $3$ Select one:

A$.$

Middle management includes executives and vice presidents.

B$.$

Middle managers do not have other managers reporting to them.

C$.$

Middle managers develop high$-$level action plans for implementation by people at lower levels in the organization.

D$.$

Middle managers work with top managers and coordinate with peers to develop and implement action plans to accomplish organizational objectives.

E$.$

Middle managers constitute the first level of an organization's hierarchy of authority.