Observe the Sales Budget and determine which primary responsibility the managerial accountant uses todetermine which quarter generated the most perminus−unit product sales data in order to adjust the marketing strategy

Directing seems to be the major concern of the financial analyst to ascertain whether the significant proportion obtained that much sales figures for every unit cost of production throughout addition to changing the marketing campaign.
Strategy formulation, trying to organize, staff numbers would not have any significance if the management function doesn't take place.

Therefore the method above is the right one.

Observe the Sales Budget and determine which primary responsibility the managerial accountant uses todetermine which quarter generated the most perminus−unit product sales data in order to adjust the marketing​ strategy