With no explanation, chose the best option from "A", "B", "C" or "D". “because the exempt subdivision is deemed the true employer.” Id. This court has reaffirmed the Memorial Hospital holding in subsequent cases. See Denver Post of Nat’l Soc’y of Volunteers of Am. v. NLRB, 732 F.2d 769, 774 (10th Cir.1984); Jefferson County, 732 F.2d at 126; R.W. Harmon & Sons, 664 F.2d at 251. Under the Memorial Hospital line of cases, the Board or the court must consider whether the employer or the governmental entity has “final decision-making authority over the essential terms and conditions of employment,” including wages, fringe benefits, hiring and firing, and personnel policies, in determining whether the private employer retains sufficient control over the employment relationship to engage in meaningful collective bargaining. Jefferson County, 732 F.2d at 127 (<HOLDING>); see also Denver Post, 732 F.2d at 774-75

A: holding that while town counsel had final supervisory authority over the hiring and firing of employees in plaintiffs position it did not have supervisory authority over the mayors constructive discharge of plaintiff
B: holding that agent part of title viis definition of employer includes someone who serves in a supervisory position and exercises significant control over  hiring firing or conditions of employment
C: holding that firing authority is indicative of employer status
D: holding board had jurisdiction when employer had final authority over the essential terms and conditions of employment including wages benefits hiring firing promotion discipline and grievances although employer was subject to various governmentimposed restrictions
D.