Answer:
Ethical decisions involve producing the best outcome for managers.
Step-by-step explanation:
Under the utilitarian model of ethics, ethical decisions involve producing the best outcome for managers because because the concept of Utilitarianism holds that what is ethical is determined by focusing on outcomes. Hence it looks at consequences and believes that the most ethical choice is that which brings forth the greatest good for the greatest number.
In the light of the above meaning of utilitarianism, it is clear that it is not a cost-benefit analysis (which is the given option b) neither does it hold that what is ethical creates the greatest amount of good for the least numbers (option c) but for the greatest number.