Which of the Following Statements Concerning Revenue Yield Per Restaurant

Which of the following statements concerning revenue yield per restaurant seat is true?

A) It represents an amalgamation of the seat turnover and average spend per head performance measures.
B) If it is increasing in a restaurant, the restaurant's ROI must also be increasing.
C) Revenue yield per seat can be calculated by dividing daily restaurant revenue by the number of customers served.
D) It is not as complete a measure of restaurant performance as the widely-used seat turnover measure.
E) It represents a useful gauge of a restaurant's financial stability.