226. Which one of the following statements pertaining to the return on investment (ROI) as a performance measurement is incorrect? A. The use of ROI can make it undesirable for a skillful manager to take on trouble-shooting assignments such as those involving turning around unprofitable divisions. B. ROI relies on financial measures that are capable of being independently verified while other forms of performance measures are subject to manipulation. C. When the average age of assets differs substantially across segments of a business, the use of ROI may not be appropriate. D. The use of ROI may lead managers to reject capital investment projects that can be justified by using discounted cash flow models