Concept:The first state creation exercise in Nigeria happened during a military government.Explanation:General Yakubu Gowon's regime created 12 states on May 27, 1967.This was the first time states were created in Nigeria.It marked the beginning of state creation in the military era.The exercise aimed to manage ethnic diversity and strengthen national unity.No earlier regime carried out state creation.Answer:C. Yakubu Gowon