Return on investment (ROI) is a very popular measure employed to evaluate the performance of corporate segments because?

it incorporates all of the major ingredients of profitability (revenue, cost, investment) into a single measure. Under which one of the following combinations of actions regarding a segment’s revenues, costs, and investment would a segment’s ROI always increase?

Revenues            Costs                  Investments

     A. Increase               Decrease             Increase

    B. Decrease              Decrease            Decrease

     C. Increase                Increase              Increase

    D. Increase                Decrease            Decrease