Answer: TOP MANAGER
Explanation: In simple words, top managers refers to those employees of the organisation who holds the major authority within the firm. The activity domain for such managers lies in decision making and they are not involved in record keeping or reporting the data.
These managers are also called executive managers or senior managers of the organisation. The number of senior managers depends on the organisational structure of the entity, that is, whether they are using functional structure or divisional structure.
The decisions made by such managers affects all the stakeholders of both inside and outside the organisation. Thus, we can conclude that Kurt is the top manager.