A Manager Could Impact Their ROA by Doing All of the Following

A manager could impact their ROA by doing all of the following EXCEPT:

A) recycle a used part that may not meet safety standards.
B) choosing to offer a stock option incentive plan.
C) run a production line with two less people than required.
D) terminate a highly paid employee with little documentation to support the reason for their discharge.
E) order a lesser quality and cheaper shipping carton which does not pack the product as securely.