Why is it important to understand the needs of your audience in a cover letter?
A. To decide whether the job is right for your employment needs
B. To demonstrate an understanding of what the company needs
O c. To choose a salary that is within the company's expectations
O D. To emphasize how you are the best employee for the position

It is important to understand the needs of your audience in a cover letter:

B. to demonstrate an understanding of what the company needs.

Explanation:

Of course, the general purpose of a resumé is to get you a job. But we must be careful with thinking that the cover letter needs to convey merely that you are the best employee for the position. That will be decided later, when or if you get called for an interview.

A cover letter gives you the chance to show the potential employer that you understand the role you are expected to perform in that particular position. You show the employer that you know the needs of the company and that you have what it takes to address them. With that in mind, the best option is letter B. to demonstrate an understanding of what the company needs.

i think the literacy device is "it's frozen head"