The correct option is: D) HR management

Explanation:

The human resource is the lowest priority for a manager. It performs a sales, finance and production function for an organization. An objective for a manager is to perform those function which provides profit to an organization. Human resource management is incurred cost for an organization.

Explanation for the incorrect option is:

A) Sales generate revenue for an organization so the manager focuses on the sale of product and services.

B) An arrangement of funds made by a manager for smoothing running of an organization.

C) Production is focuses on manufacturing goods for sale. It offers the final product in the market.