Questions: Determine which of the following is a decision that would be made by a company as part of the five-step decision-making process. Increase sales commission rates by 4%.

The answer is "Increase sales commission rates by 4%."

This statement is an observation or a result of past performance, not a decision. It indicates that the company is analyzing its financial performance, but it does not involve making a decision.

This is a forecast or prediction about future costs, not a decision. It helps in planning but does not constitute a decision itself.

This is a clear decision that a company can make as part of its decision-making process. It involves taking action to potentially motivate the sales team and increase sales performance.

Similar to Option 2, this is a forecast about future costs and not a decision. It is useful for planning but does not involve making a specific decision.