निम्नलिखित में से कौन सा पद आमतौर पर प्रथम-पंक्ति (प्रथम स्तर या निम्न स्तर) प्रबंधन के अंतर्गत आता है?

Given below are two statements: one is labelled as Assertion A and the other is labelled as Reason R. Assertion A: Top-level management is primarily concerned with the organization as a whole and its long-term strategic direction. Reason R: Executives at this level include specific functional roles such as the Chief Financial Officer (CFO) and Chief Operating Officer (COO). In light of the above statements, choose the correct answer:

First-line managers in an organizational hierarchy are also commonly known as: