Please help with this as I am confused. This is from Horngren's Cost Accounting 16th edition Chapter 23. Exercise 23-16. Thank you very much.

23-16 During the current year, a strategic business unit (SBU) within Roke Inc. saw costs increase by $2 million, revenues increase by $4 million, and assets decrease by $1 million. SBUs are set up by Roke as follows I. Cost SBU II. Revenue SBU III. Profit SBU IV. Investment SBU

Given the numbers above, a SBU manager will receive a favorable performance review if she is responsible for a: a. I or IV only. b. II or III only.

c. I, II, or IV only. d. II, III, or IV only.