Financial considerations are what the company is capable of doing or where the company is choosing to spend it's money.
Geography is not something the company is internally choosing, it's already chosen. That doesn't change.
D is correct - (Geographic distribution of facilities and resources) EEFs internal to the organization pg 76 of 6th Edition. All other options are listed under the EEFs External to the organization
The correct answer is D-Geographic locations of facilities. Financial considerations are actually external, since those concern conversion rates, interest rates, etc.-2.2
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