1. Explain the difference between ROl and residual income 2. There are 3 decision checkpoints discussed in the chapter (see a,b \& c below). a. Are the cost changes resulting from changed production levels reasonable? b. Have the individual managers been held accountable for the costs and revenues under their control? c. Has the investment center performed up to expectations? FOR EACH ( a,b&c above) 1. Provide the info needed for each decision 2. The tool to use for decision 3. How to evaluate results