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Assume that a corporation has decided to include product returns as a percentage of sales and setup time as performance measures within its balance scorecard.

Assume that a corporation has decided to include "product returns as a percentage of sales" and "setup time" as performance measures within its balance scorecard. Which of the following choices reflects management's most likely expectations regarding how these measures should change over time?
\table[[,\table[[roduct returns],[s a percentage],[of sales]],Setup time],[A),Increase,Increase],[B),Increase,Decrease],[C),Decrease,Increase],[D),Decrease,Decrease]]
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Choice C
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