13 How will increases in the following items affect return on investment (RoI? Expenses Decrease Increase Decrease Increase Increase Increase A Option A B. Option B C. Option C D. Option D 14. Which of the following statements is(are) true regarding managerial decisions? (A) The design and use of management control systems affects how an individual makes and implements decisions. (B) Rational managers will always make decisions that are in the best interest of the organization employing them. A. Only A is true. B. Only B is true. C. Both A and B are true. D. Neither A nor B is true