Concept:
In production planning, work center loading refers to the allocation and visualization of capacity requirements against available resources over time.
Step 1: Understand work center load.
A work center load includes:
• Current assigned jobs
• Planned orders
• Expected future orders
Step 2: Purpose of load report.
A load report shows:
• Capacity utilization
• Bottlenecks
• Resource allocation status
Step 3: Compare options.
• MRP II report → broad planning system
• Closed loop report → feedback system
• Backflush report → inventory deduction method
• Load report → work center resource view (correct)
Step 4: Final conclusion.
\[
\boxed{\text{Load Report}}
\]
Thus,
\[
\boxed{\text{Option (D) is correct.}}
\]
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