d. promotions center 14. When calculating ROI (return on investment), if all the other variables are kept constant and total operating assets increase to. ROI increases). b. decrease ROI c. ROI is not affected d. the effect on ROI will depend on the type of company. 15. The Balanced Scorecard uses four different categories to assess management performance. Which of the following is NOT one of those categories? to. Customer satisfaction b. Individual goals c. Internal affairs d. Innovation and learning 16. The Company Titomania reported the following operational result for 2020: Sales (10,000 units) $ 100,000 Variable manufacturing costs (30,000) Fixed manufacturing costs (20,000) Variable sales and administrative costs (10,000) Selling and administrative costs - fixed (20,000) Operating income $ 20,000 If the same cost structure is maintained, how much would the operating income amount to if it sells 13,000 units during 2021? a $ 30,000 b. $ 50,000 c. $ 18,000 d. S 38,000 17. Alambrito Co. Manufacture circuits for other companies. In an effort by management to reduce costs, a consultancy was commissioned with an evaluation to decrease labor costs. The consulting firm's proposal suggests changes in the way we work in the production area. Using the following information related to current operations and proposed changes, determine whether management should accept the proposed changes? Current Proposal