Akika Corporation started as a small firm and has grown substantially in the past decade. Its interests span from electronics to real estate and aviation. Akika's board of directors have now decided to create independent business units for and categorize the actions performed under each domain. Each business unit will have distinct roles and responsibilities. Which of the 14 principles of Fayol does this exemplify?
(A) Scalar chain
(B) Unity of direction
(C) Division of work
(D) Unity of command