Under the Notion of Controllability, It Is Most Appropriate for Top

Under the notion of controllability, it is most appropriate for top management to evaluate the profitability of an investment center in terms of:

A) Profits generated in relation to the amount of capital invested in the unit.
B) Returns expressed as a percentage.
C) Profits expressed in absolute terms.
D) Operating profit generated.
E) Returns expressed in actual dollar amounts.