Please Answer :)

4. (2 Pts) Which statement below is false? a. The bottom line measure of performance in business is return on net worth. b. Return on Total Assets is measured by Net Profit (BT)/Total Assets. c. Leverage is a measure of financial risk of capitalization. d. Gross Margin is the dollars remaining to cover variable expenses and fixed costs including profit. e. Profit is a variable cost of doing business