Step 1: Understanding levels of management. 
  
In any organization, management typically operates at three distinct levels: top-level management, middle-level management, and lower-level management. These levels are essential for dividing tasks, delegating authority, and ensuring effective decision-making. 
Step 2: Analyzing the options. 
  
(A) 4: This is incorrect. There are generally three main levels of management in most organizations. 
  
(B) 3: Correct. The three main levels of management are top-level, middle-level, and lower-level management. 
  
(C) 2: This is incorrect. Some organizations may have more than two levels, especially larger ones. 
  
(D) 1: This is incorrect. A single level of management would not be sufficient for most organizational structures. 
Step 3: Conclusion. 
  
The correct answer is (B) 3, as most organizations have three primary levels of management.