Activities that support the products or services a company provides are classified as a(n)

	a.	batch-level activity.
	b.	product-level activity.
	c.	organization-level activity.
	d.	unit-level activity.

Which of the following is a limitation of ROI as a performance measure?

	a.	ROI can increase without any change in operations by acquiring more capital assets.
	b.	ROI can increase without any change in operations because of depreciation.
	c.	It can encourage desirable behavior by managers.
	d.	It can encourage managers to increase sales revenue.