Under the Notion of Controllability, It Is Appropriate to Evaluate

Under the notion of controllability, it is appropriate to evaluate the profitability of each investment center based on each center's:

A) Operating income before tax.
B) Operating income after tax.
C) Return on sales (ROS) .
D) Profit earned in relation to the amount of capital invested in the subunit.
E) Return on equity (ROE) .