Explanation:

- Directing is an essential function in every level of management.

- Top management sets overall goals and strategies, guiding the organization’s direction.

- Middle management translates top-level strategies into specific objectives and tactics, coordinating efforts among lower managers.

- Lower management oversees day-to-day operations and ensures execution of tasks by the workforce.

- Directing involves leading, motivating, and communicating, making it relevant at each of these levels.

Answer: Option 4 - All