A

Explanation:
According to Mintzberg’s ten managerial roles, the resource allocator role involves making decisions about the distribution of resources, such as time, money, and personnel. Sophia’s tasks of scheduling employees’ working hours and comparing salary costs with the budget directly involve allocating time and financial resources. Option B, negotiator, involves representing the organization in negotiations. Option C, liaison, focuses on building external relationships. Option D, monitor, involves gathering and analyzing information. Therefore, A is the correct answer.