Since Residual Income (RI)is Not a Percentage,it Is Not Useful

Since residual income (RI) is not a percentage,it is not useful for:

A) Comparing units of significantly different size.
B) Evaluating the performance of subunits with high ROIs.
C) Motivating goal-congruent behavior on the part of divisional managers.
D) Evaluating the short-term financial performance of small divisions.
E) Evaluating the short-term financial performance of larger divisions.