Answer: the number of levels and managers an organization has
Step-by-step explanation:
From the question, we are informed that Matthew is a new divisional manager and that I reorganizing his division, he must make some decisions regarding the span of control for management within his division.
In this case, the span of control determines the number of levels and managers an organization has. It simply shows the activity area and number of people, functions, or things that a organization or individual is responsible for.