32. What topic is primarily discussed in the conversation?
(A) Financial difficulties.
(B) Quarterly achievements.
(C) Employee termination.
(D) Marketing strategies.

Questions 32 through 34 refer to the following conversation.

I've reviewed the quarterly reports and it seems like our performance metrics are above target. How do you feel about allocating some of the spare resources to R&D?That's an interesting idea. R&D could definitely use a boost, especially if we want to stay ahead of the competition. Exactly. Innovation is key. Do you think the team would be on board with this shift? I believe so. Most are eager to work on new projects and this could invigorate the team.Great. Let's schedule a department meeting for next week to discuss this further.