The Wood Panel Plant Example Depicted in Table 11

The Wood Panel Plant example depicted in Table 11.2 resulted in a return on investment outcome of 5.78. What can management conclude from that number if the assumptions underpinning the ROI calculations are correct?

A) management should expect a $1.00 return for every $5.78 invested in training
B) management should expect to receive $5.78 for every dollar invested in training
C) management should expect a $1.00 return for every 58 cents invested in training
D) the break-even point on this training program will required a 578% "effect size"