Return on Investment (ROI) Is a Very Popular Measure Employed $\begin{array} { l c c c } && \text { Sales } & &\text { Equipment } & \text { Investment } \\\end{array}$

Return on investment (ROI) is a very popular measure employed to evaluate the performance of corporate segments because it incorporates all of the major ingredients of profitability (revenue, cost, investment) into a single measure. Under which one of the following combinations of actions regarding a segment's revenues, costs, and investment would a segment's ROI always increase? (CIA adapted)
$\begin{array} { l c c c } && \text { Sales } & &\text { Equipment } & \text { Investment } \\\end{array}$

A) $\begin{array} { l c c c } & \text { Increase } & \text { Decrease } && \text { Increase } \\\end{array}$
B) $\begin{array} { l c c c } & \text { Decrease } & \text { Decrease } && \text { Decrease } \\\end{array}$
C) $\begin{array} { l c c c } & \text { Increase } & \text { Increase } &&& \text { Increase } \\\end{array}$
D) $\begin{array} { l c c c } & \text { Increase } & \text { Decrease } && \text { Decrease } \\\end{array}$